Why office sucks can be for any number of reasons, I think it's more of a long tail phenomenon with a myriad of distincts personal preferences and special needs.

For instance office drinks can suck, and someone drinking 3 to 5 cups of warm drinks a day, being able to prepare delicious beverages with specialized equipement is a godsend.

Or people who work sitting on their bed. Or want their pet around. Or don't want to wear makeup and get out of the house at all. Those who squat during the long meetings. Those who usually need an hearing aid but can instead just push the sound up if they're at home etc.

Sure, any of those could be addressed in an office setting, but you still only have one office for hundreds of people who probably wish for different things. Most will just give up on comfort, where WFH is an option to be in a better situation.