He owns a car company and a space ship company - both of which have assembly lines with tons of workers. A majority of his employees will need to be working in a factory or with physical equipment/prototypes. Therefore they must be at the office or at the plant.
In that environment - allowing a small percentage of people to have the flexibility to work from home all the time, actually can seem amoral as that will create two classes of workers - the in-office class and the laptop WFH class - within the same company.
Friction could be generated if for instance the laptop class is making decisions/mistakes from the comfort of their PJs which negatively impacts the production line class. Its much easier to just make that 8% laptop class of the company RTO and experience the impact of their decisions.
Similar issues would be apparent at Amazon (distribution center workers versus AWS staff) and possibly Apple (i.e. HW Apple engineers have to be in office, but iCloud workers can WFH).
I think it'd be hard/impossible that a small cloud first company or small remote only startup like GitLabs would be amoral for being WFH.
Twitter could probably be WFH, but in order to make statement that would not possibly be construed as hypocritical he unfortunately can't make such a distinction.