For analogy, imagine the historical City of New York (Manhattan and Bronx) never consolidated with the City of Brooklyn and the city and towns of Queens County, to form a City of Greater New York. WFH Queens would be as bad for Manhattan as WFH New Jersey. Not only loss of going-to-work-associated revenue, but little home-associated. As it is, the mayor vocally pushed for back-to-office (real-estate interests are powerful in NYC, transit budget income, CRE better-vacant-than-cheaper dysfunction, etc).
DowntownRecovery.com project mapped this (using cellphone user data, at least)
Prior discussion on HN: https://hn.algolia.com/?q=downtownrecovery
Prior discussions: https://hn.algolia.com/?q=downtownrecovery