I'm convinced it's about a) the real estate costs of office buildings when they're only half full or even empty, depending on hybrid or full wfh, and b) the tax breaks they get from the municipalities and states for all the office folks who will likely go out and eat and drink in those towns (forgetting that most people commute anyway). I left my company of 20 years because they refused to let me continue wfh even though I'd been doing it for almost three years. Granted, I was an exception as there was no one on my team at the site and my job was to deal with external companies. I had no reason whatsoever to be in the office, but they still made it mandatory for three days a week. Happily working full-time remote now and the thought of relocating to a cheaper area has crossed my mind.