My neighbor at AWS did WfH pre-pandemic, went to "100% in-office" for about 3 weeks, and I think is at about 50/50% now. There's no real reason to go into the office without coworkers on the same team.

Offices = commute time and expense + noisy distractions - declining perks.

Butt-in-seat mentality (BISM) is antiquated.