I initially was going to say no, but I think maybe that is inaccurate. Maybe I am, maybe I am not, but I don't think I am in the way that you are asking. Every comfort I provide them is done so because it is convenient and elevates their utility in some way, or prevents a loss in their capability to do work. Every dwarf (except nobles and children*) represents a finite value of work, and it is in my best interest to maximize the work they are capable of while minimizing their resource drain on the fort that every dwarf also represents. I care about the results, and I care about achieving whatever particular objectives I set for myself.
I don't care about the quality of life of the individual dwarves, and it isn't altogether uncommon for me to simply eradicate potential problems rather than try to spare them for the sake of sympathy because it is better to lose the one rather than lose the five/fifteen/fifty/fort. However, I don't think this is a particularly immoral way to go about dealing with the comfort and quality of life of my dwarves as I achieve many of the same things others do (decent rooms, nice dining areas, needs met, kept occupied sometimes even according to their preferences, clothed {bonus: I keep a minimal military in favor of deploying alternative means of defense}).
It doesn't make a lot of sense to be actively malicious to your dwarves because you aren't going to be able to do anything. I think, more than anything, it isn't really a matter of morality that leads to the numerous horror stories one can read concerning what happens in our forts, but that it is actually really simply that people make mistakes. Sometimes the worst things that happen are the things that go on after a mistake is made and an Overlord does everything they can think to do in a desperate effort to save what dwarves they can. I think it might be better to ask "Has anyone tried to be an evil, amoral Overlord (and succeed)?"
*children grow up, nobles don't
Edit: I don't think it really makes a lot of sense to think of being practical as somehow being evil. If the results are the same but the motivations are not is it somehow less good for the dwarves? I mean, sure it's a happy accident that my preferences happen to mostly align with the preferences of the dwarves, but the ultimately selfish motivations aren't bad for anybody (excluding elves and nobles)