Long before Covid, the company I worked for started trialing work from home for some call center agents. They had a whole list of requirements for an acceptable work from home space: dedicated work area with a desk, locking file drawer (why??? I don’t know), first aid kit, fire extinguisher, etc. Someone would actually go out to physically inspect the space to make sure every box was checked.
My guess is someone from legal wrote up the requirements from a workplace safety standpoint. They probably could have just had the employee sign a statement agreeing that they met all of the requirements, but someone in the middle got overzealous about their role. During Covid, everyone got sent home permanently without any regard to any of those rules, so clearly they weren’t that important in the first place.