Tech company profits are declining. Management (especially Boomer management) needs to be seen as "doing something" or they're the ones on the chopping block. So they force everybody back into the office so they can be seen to be managing.
God forbid the cause of declining profits be things like national monetary policy or years of short-term decision-making that propped profits up to unsustainable highs.
No. It must be that Andy works from home. Better bring everybody in to keep an eye on them (to read their faces and find out for sure just how much shit they'll take from you before they quit).