Did some companies really go back to the office100%? We sure did not, going to the office is more of a social thing, maybe for all hands meetings, customer presentations and that kind of stuff.
The company wins because they can have a shiny office in the city that does not need to have workplaces for all employees but maybe 20% of them at a time.
With all the weird stuff that people do at home, productivity is still higher. In times of crunch working from home has saved me more than once. Etc blabla is this really still a discussion nowadays?