> To that end, opening up all the corporate offices for those that feel the need to be in the office once again whilst 100% allowing work from home seems the best of both worlds.

Except that's not what's likely to happen. Even if 100% WFH is the official policy, people will be leaned on to come into the office. And as the number of people working remotely shrinks, that will only get worse, because it's very hard to be an outlier when everyone else is communicating real-time face to face.