You're making the assumption that people behave rationally.
In actuality, rationality takes effort and as such, is rarely used.
We are irrational beings who are capable of rational thought, that doesn't mean that we always do.
Additionally, as you go up the hierarchy, people disagree with you less and less, which means that you start thinking that your ideas are better than they are.
Like, I fundamentally believe that pushing employees back to the office is not going to work out well for many companies, but they'll do it for emotional reasons rather than rational.
(And I say this as someone who misses the office).