Who cares for software engineers in bandanas anyways if you can have bank clerks in bandanas!

And even that would hardly look weirder than in surgical masks. Color-coordinated bandanas with a company logo pin?

Bank customers in bandanas would probably be a good way to get shot by a security guard in a bandana. The days of Butch and Sundance aren't that far behind us!

Many places small and large put a large value on butts in seats.

For a less cynical take, there's a lot of conversations that do happen more efficiently in-person, particularly at a lot of places that aren't set up for "full remote".

It's sometimes seen as a security issue, especially if you are not provided with a company-issued laptop. Or your work may require specialized equipment like beefy machines for 3D rendering or local access to a server.

Because boss says no.