- Water, electricity, HVAC, sanitation
- Desks, chairs, ergonomic equipment, safety equipment
- Telecom, networking support
- Physical security
- Office supplies
- Misc. amenities like coffee and snacks
Some companies are taking this into account, but not all.
A personal anecdote: we had an all-hands meeting today and the amount of emotion on display when the topic turned to returning to the office strongly suggests people want to go back. Whether or not that's temporary nostalgia for a previous life or an enduring need is an interesting discussion, but there are definitely people wanting to go back. I for one am even more in the no-remote-only-gigs camp given recent events.
edit: formatting, I'll learn eventually