I understand the sentiment here. But there are different lifestyles. For some, home is where they spend a majority of their time outside of work. I've optimized my home around my lifestyle.

WFH doesn't require building a sensory deprivation tank.

Since going remote, I work in a swimming pool about 50% of the time. I have a good pair of noise cancelling headphones, a Panasonic toughbook, and a "floating standing desk" (a raft turned upside down). I smoke a cigar, sip a nice whiskey, and crank through my work. Then I go spend time with my family and friends.

It's not quite a concrete bunker beneath my house. But I'm not coming back to an office anytime soon.