Hmm, that could explain what's happening, but this doesn't sound "Finance driven" to me. What those "bean counters" are doing is actually quite rational.

If leadership wants people to RTO instead of just giving up seats, then it's 100% on them.

If you buy 2 machines but only use them at 50% capacity, the only you might as well just buy one machine.

Problem is office space doesn't work like that when the entire team is in on 'office' days to collaborate, you need the all seats. If you right size down to 60% seats (3 days office, 2 home) and have people rotate, you lose the 3 in-office collaborative days because everyday it's likely 30% of people are dialling in from home. You save 40% rent but it's closer to full remote in terms of collaboration.

Aha, good point. That makes sense, thanks!