"just following orders" implies doing something inherently immoral, but refusing to take responsibility and laying it on higher authority. Nothing like that is happening here. RTO is not inherently immoral - while I prefer remote work, it's a valid choice for management to have different preference for their teams. The team members can either agree with that or move to another team or employment - neither choice is morally wrong in any way. I personally think handling it this way would be detrimental for Amazon, but I am not their manager and they are, so it's their authority. There's no need to put it like there's only one obviously moral way to handle it and the other way is morally flawed.

That’s a ridiculous comparison. “just following orders” is very much shorthand for following morally heinous decisions because you were asked to. In that case you disagree and quit. If you’re braver than most people you blow a whistle, etc.

Just following orders is not about working arrangements in a corporation. And if you do find working arrangements morally heinous then you disagree and quit.