It comes down to some people thrive working remotely and some don't. At any level higher in mgmt than a single team there isn't really any way to determine who can thrive and who can't. Pretend its a 50/50 split across 100 people, the only way upper mgmt can see to get pre-covid productivity is to go back to the office.
I will say another unpopular related point on this: people with young children are more than likely to not thrive working remotely. Or at least they've probably never had the chance to see if working remotely is good for them because they may have had their kids home with them these past couple years. You know how we don't like distractions when trying to do focus work? I can't imagine trying to do focus work with a child or two under the age of 5 there with you all day.