everything to do with catering to the egos of controlling managers who want their workers back
In my experience, this is more or less the case. At this stage, RTO vs WFH may very well be the dividing line between a company having bad management, and genuinely good jobs. But the determining factor is really people and culture - so choose wisely.
In the few times I’ve done WFH in my career, the through-line has been working in a “high trust” environment, with people that do not have a dim view of humanity, and do not fleece their customers. The opposite of all that was also true for office-based jobs I worked in between those.