Remote Work Is Hurting Productivity, New York-Area Firms Say

While there is potentially a point to be made here, your argument about the sunk cost of empty facilities is misplaced, and has nothing to do with measuring productivity. If managers are able to measure performance & productivity, and see a general decline with a remote workforce, then that rational stands on its own merits without any discussion about filling expensive buildings.

The point is (some) people are measurably less productive while working remotely, for whatever reason. Most folks are slightly more productive at first....

""" Hey look at me, I'm working from home, see how busy I am(?)... I'm super productive, let me show you how productive I am... yadda yadda... """

The first few days and weeks of WFH are magical for most people, and it makes sense why people want to continue to have the privilege. But gradually over time many fall into the trap of working from home; once the novelty wears off, the drive & motivation to be productive fades.