I haven't seen any mentions here if being in a startup fundamentally changes the argument. I think startups would want to leverage the individual talent and personal time sacrifice to bootstrap themselves and build their dream team. I have found the opposite, that they want to be even more controlling in work environment. I am probably biased as it did take a few months to adjust to remote work and find a decent balance of zoom meetings/reporting but now have a good groove between my peers and boss. Given HR's surveys to determine who wants to return to the office, I would rather stay remote. Out of my past 2 startup jobs in the past decade, it's 50/50 whether remote worked well.
My recent anecdote: Startup out of stealth a month ago informed me during 2nd round that they were only considering programmers willing to relocate and live in Austin. No remote option whatsoever. Asking what would happen if there are additional lockdown measures reinstituted, for Delta or even just whatever other 'virus-of-the-year' comes along, they didn't have any answer other than to repeat Austin-based only.
Bonus: Their founders and early execs are today only located in SF bay area and have no plans to relocate and the in-office only policy would only be for the devs.