If they have non-negligible amounts of office space then staffing said office space to a certain level will end up in the local government granting some tax breaks to the company (for that property and possibly for other things).

Companies that were remote before COVID-19 anyway are not suddenly realizing that remote work doesn't work (because it does work), so they are staying remote. They had no offices and aren't getting any so there is no incentive to bring people into an office.

Companies that weren't remote before COVID-19 are usually locked into long term leases, and conveniently enough, these are the same companies extolling the "benefits" of in-office work and the "downsides" of remote work that (also very conveniently) only they have observed.

This all boils down to whether or not the company has a significant amount of skin in the game with regard to office space.