The people pushing for "Return-to-office" are by and large people who have substantial portions of their personal wealth invested in commercial real estate. Most wealthy individuals hold at least some real estate in their portfolios, and commercial is much easier to invest in at scale than residential, so the wealthiest folks often have a sizeable chunk of their portfolio wrapped up in commercial real estate. This whole "Return-to-office" thing is a bare-faced lie, as it has absolutely nothing to do with "Productivity," "Creativity" or whatever other BS these people are spewing, and EVERYTHING to do with shoring up the value of their commercial real estate holdings.
It's a lot less PR friendly for them to be honest and say to their employees "You need to spend 2 hours a day in a car in traffic, whilst not being compensated for that time, so the office building I own doesn't lose value" though.