Coding in the office? Takes up a lot of office space and commute time and energy.
Finance department? Takes up a lot of office space and commute time and energy.
Basically anything HR related? Takes up a lot of office space and commute time and energy.
Middle managers? Takes up a lot of office space and commute time and energy.
Graphics designers and the like? Takes up a lot of office space and commute time and energy.
Basically every job that has been moved to WFH should have been that way since computers became widespread, and it is essentially a problem that they weren’t WFH already. If it can be done entirely on a computer, it should be done from home. Leave the office space for housing and jobs that can’t be done from the comfort of one’s underwear.