It's framed as a gift in order to manipulate the negotiating position. The fact is both employer and employee benefit from it, but if the employer can emphasize the benefits to the employee they can extract a bit of value from the relationship.
You don’t even have to lie but you can just act like you don’t care about working remotely or not (which, in my personal case, is just the truth).
Simply put, make it known immediately that you will reject the job offer if it is not full remote, no questions asked. On my end, no "extra" amount of money they'd be willing to offer for coming into the office will sway me and many others.
There simply is no argument, I will not work for you and will go with another option if working remotely is not possible. If my job changes from work remote to not after accepting, I will not come in, and will look for new opportunities.
I've seen a lot of places play the game of accepting remote workers but then the CEO or someone announces back to office which is why I put the additional point there as well.