You've got workers that want to work from home. You have workers that really don't want to work from home.
Then you've also got antiworkers that want to "work" from home. And antiworkers that want to "work" from the office and get facetime so they can still make career progress.
And then you've got facilities management people that need to justify office space. What happens if they don't? Do they still have jobs if a lot of offices get cancelled?
Then you've got sales types who need an office for occasional client meetings. And corporate politics makes that hard if they can't justify it by having the few local workers show up regularly.
I've probably left out many ulterior motives, because there are plenty. Any time there are plenty of unspoken motives, things get heated easily.