Think about the people who suffer from location bias:

Parents who choose to work from home for the flexibility
People of color who face microaggressions in the office
People with disabilities who struggle with office environments

Companies that favor the office are perpetuating discrimination.

When managers look at time instead of results, it punishes people who are efficient.

For salaried employees, getting work done in less time does not entitle an employer to assign more work to fill the remaining day.

(Unless it comes with a corresponding pay increase....)