That depends on the region and industry. Outside of "tech hubs" like the Bay Area, most software jobs paying close to six-figures are still more like "business casual, butt in the seats" than they are "WFH 2x/week, wear sandals and shorts if you want".

These jobs have things like accrued PTO, limited perks, and relatively inflexible time-off tolerance that is highly dependent on the manager's whim.

"Not difficult" is relative, really.

I heavily disagree, especially in current times. "small startup" culture happens outside of tech hubs if you look, especially anywhere that's close to a state university with any substantial CS program. Trying to recruit new grads as a small company in an ok-but-not-hub city means bending some QOL considerations, especially in demand jobs like devs.

"Small startup"s are the last place I'd look for the kind of work-life balance required to actually enjoy the fruits of one's labor. You're trading a stable work week for perks at that point--differently bad work environments, in this context.