Interesting to see the US view on this. In the UK, the 'back to the office' movement is based on three things:

Fear of loss of business from coffee shops and sandwich bars pandering to those too snobbish to drink instant coffee and too lazy or improvident to bring their own lunches.

Lack of opportunity for bullying, which to be effective requres both physical presence and the certain knowledge that the 'conversation' is not being recorded.

Class-based prejudice. The conviction that middle-class managerial types can be trusted to work properly without supervision, but that working-class admin staff will skive off at every opportunity unles constantly overseen (despite the fact that lockdown-enforced WFH has produced no evidence of this, the workers who skived at home were the ones who skived at the office).