We all know the basic standards of why companies have the return to work effect on their minds. Stuff like multi year leases, more ability to micromanage, and out of touch oldies leading companies. So just consider what I'm about to say as something more minor compared to what I just listed.
One reason that companies don't want want people working from home is because they can't have their pizza parties or free lunches anymore as “moral boosters”. Like genuinely think about it, it's cheaper to every once in a while buy $50 in pizza than actually give people bonuses or raises to increase moral.
But what kind of moral boost do you offer to people that aren't in the office?
You can't buy them off with food or desk knick-knacks or putting their name on some push pin board of excellence, or some mandatory competition (or social media post). The only other option would be to give financial incentives or PTO incentives.
So one of the reasons companies want to switch back from the WFH model is because it's easier and cheaper to placate people (who are additionally already drained from work hours plus commute plus any life outside of work).