I really don't get that reasoning.
If a company accepts that remote work is better and in the end gets more done, then why care about the lease at all?
Simply pay the rent for the remainder of the lease and file it under "bad decision". Really, what's the alternative? Force people to come back to the office just to justify the rent? If it's not in the best interest of the company? (remember we determined earlier one that the productivity is higher with people working remotely).