For the people making the decision whether to return to office or not (AKA management), their job is simpler with everyone in the office. It is the nature of management. If everyone is in the same building, it is easier to keep them on task, foster collaboration, etc. It doesn't matter that YOUR job is easier for you if you can work from home. Their job of management is more difficult.
Also, for businesses that also own the land underneath their building, the business is another way to purchase real estate. They are in essence double dipping, making money off of the business itself, and building value in the land underneath that business. The reduced square footage of a work from home model does not serve the land grab.
Some people might argue that it's for a desire for control. Some people might argue that it's just old people with no creativity trying to do things the way they've been done in the past. I think the reasons are more practical and fiscally driven.
I know her job is to work with feet, but I still hope they know each other. Well.