I don't understand this, why?
Regarding the rest of your comment, I totally agree. My mom and sister both work for a large, old-fashioned company, and the company didn't even let them take their dual monitors home with them when WFH started. They both had to buy setups out of their own pocket, and these are not people making tech salaries.
Really the biggest cost you're leaving off is space though. It's really preferable to have a dedicated space for an office, and this is not free. It's one thing for someone who made a choice to go remote, but for people forced into it, it feels unfair to me.
It wouldn't surprise me if in the new world, offices are viewed as a perk rather than a requirement due to all this. I personally work remotely for the record, but talking to many people in my life, it's clear this is not for everyone.