Lots of people.
Some people find it fun. People name their boats, and sometimes their cars, or planes, or other possessions, so there's certainly no necessary prohibition on naming inanimate objects. It's a longstanding tradition with guitars, that some choose to continue for their own personal amusement.
At least that's my story. And I'm stickin' to it.
For the record:
Column 1 (from top):
Paula, Ruby, Cherie, Shirley, Joan, Seven, Brownie
Column 2 (from top):
Blondie, Ol' Blue, Farrah, Mary, Ari, Cassie, Dani
Column 3 (from top):
Chrissie, Theresa, Rickie, Raquel, Birdie, Corinne, Junie
Column 4 (from top):
Goldie, Coco, Whitney, Nell, Sonia, Natalie, Delia
A lot of the names are self-explanatory, based on color/finish, or model name. But none are utterly random. For some reason, I've never named my acoustics.
Because, who does that? Really!
Oh wait. Gary.