Note the granting party has to allow this, one cannot unilaterally take their granted options and make an 83(b) election. It’s often a smart thing to do, but it’s not quite “One Weird Trick” to pay less in taxes.
It is worth asking during negotiations, especially if company is pre-money and the strike price is under a cent. There is no measurable cost to it for the employer. Oftentimes founders are unaware that this is something they can even offer.