Or we can waste it. There are plenty of folks who do that no matter what circumstance they are in. But those are not the talented folk OP was referring to.
Circumastances vary. Some people want to get away from home due to spouse, kids, pets, or other distractions. Other folks dont have any of those problems and can work much better from home. It just all depends.
The additional amount of money spent on energy is inconsecuential. Charging my laptop and flushing the toilet costs a few bucks a month. Taxes? You could overcomplicate those I suppose. I file my taxes in the same way I did in the past. Sure I may be leaving some money on the table. But it is inconsequential compared to the salary/bonuses one could receive if one leverages the WFH situation as I described above. I save almost $1200 a year on gas by working from home. I dont really care about optimizing taxes for a few hundred bucks. Its not worth my time.
Just offering another perspective.