I offer gutter cleaning but I'm somewhere in the middle of the debate. I am covered by insurance on the roof and I have experience on roofs and have all the appropriate gear and knowledge to tie off safely. If you're on the roof and not tied off you're 1 OSHA investigation away from being unemployed. There is an investment in ladders and other equipment but I don't repair or replace gutters. I will inform the customer of any repairs that need to be made and suggest a local contractor that I know does a good job. I make more per hour cleaning gutters than I do mowing lawns but risk and cost are mitigated and it's me climbing the ladder and it's me up on the roof. I don't have employees and I don't think I would ask employees to go up there without ensuring proper training which will add cost and the cost of insurance goes up significantly the more people you put on roofs.
All in all it's a service I offer now because I'm able to safely however down the road I don't forsee it being a part of my service offerings. PS cherry pickers may be slightly safer but they're probably the least efficient way of cleaning gutters.