The C-suite of the company I worked for during lockdown fretted a lot about the lack of usage of the office space. The problem they had was that they had a long-term lease on the building. They couldn't get out of it, and it burned a lot of money.

They had a political problem with investors (why are you wasting all this money of office space that nobody is going to?) and getting people back into the office was the easiest way to take that heat off of them.

They did eventually force everyone back in the office, but I had moved on shortly before that happened.