Would you recommend an employer offer domestic partner benefits

This costs money. And yet, many, many employers do it. So … there must be a good reason why it’s done. It is related to attracting and retaining qualified workers, as well as reducing the amount of time off that workers take.
I personally recommend that an employer allow some form of coverage for same-sex couples. If in a state where same-sex marriage is legal, then let them get married if they want benefits. If only civil unions or domestic partnerships are legal, then grant them benefits. If nothing is legal, then provide benefits to any same-sex couple that submits a sworn affidavit of domestic partnership.

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