This subject has been discussed to death, especially on this site. There's no new information about this debate. The first issue seems to be that front line managers see WFH making them irrelevant, and this is bubbling up to senior management as "company can't do X because no one is in the office." Separately, you have a large contingent of workers who really prefer working in the office at least some days. Lastly, senior management came of age in a pre-Internet era and it's hard for them to imagine any work getting done if people are not physically in the office.

These factors together seem to be conspiring to cause companies to try to solve a non-problem related to the physical location of the work activities. This will gradually sort itself out as companies come up with better ways to measure performance, but the transition period has been a bit rocky so far.