My managers at work (I'm a software engineer) tend to not have a dedicated office. They have kids running around being noisy and nosy. They STILL dress up wearing nice clothes. And I swear some of them talk about their gorgeous cars for the sake of talking about their cars, especially now nobody sees them drive or park those cars anymore.
They are also very verbose in any sort of meeting and dislike it when people turn off their cameras. I blame their extroverted social needs for this. They got to become a manager because of that social skill and need, and they are working with software engineers who are more toward the introverted side of the spectrum.
I don't want to wake up early, drive my car in traffic jams, find a parking spot, see that someone stole my favourite (but still bad) office chair, sit in an open office full of noisy people, working on shared & dirty keyboards, looking at small budget screens, on desks that can't be adjusted.
At home I have a dedicated office with a sofa. Height-adjustable desk. Herman Miller Aeron chair all to myself. Mechanical keyboard (that doesn't drive other people nuts with its sound) and expensive mouse. Two 27" 1440p 144Hz screens on desk mounted arms. Both of my cats to keep me company. My own toilet all to myself. A fully stocked kitchen. A place to work out. A very nice 55" OLED screen. My coffee machine is all mine (Gaggia Babila) with freshly roasted beans delivered every week. And my office has a view over a park and a large body of water.
Best of all: no office small talk. No interruptions at my desk. And if I realise, during a meeting, that I could just be a fly on the wall and continue working instead? Then I do exactly that, whereas in an office situation I couldn't do that.