See, working from home allows you to be comfortable with yourself and your body. You organize yourself to do as much work as you deem useful to meet your goals. It allows you to take a ten minute nap or just to let yourself go for a few minutes. I had months filled with focused work. Something I'm only able to achieve in solitude.
Going back to the office after having adjusted your work to excel from home, is a nightmare.
Suddenly you're subjected to the office's furniture, its space, foreign people, the (shitty) food, noise, a commute. You don't have privacy. You'll have to use your will muscle to stay focused and to appear working. Working from an office is putting in effort to be present. WFH is not.
I work freelance and my results are better in a space where I'm in control of. To me WFH is more economically sound.