That said, I've never worked at IBM, and the sales segments they listed in the article (strategic, enterprise, etc.) are notoriously company-specific. But, I can't imagine the ones in the exception list cover all of teams with named accounts.
Deliberately placing your sales teams in different cities than their clients is almost always an incredibly dumb idea, WFH or not. In 15 years of sales engineering/sales engineering management, I remember exactly one account team we deliberately placed outside of their client geography, and that was because the client was so spread out, it made more sense to put the team close to a big airport than pick a single client site to place them near.
edit - I’m talking about dedicated/assigned teams, not inside sales or startups that have one or a handful of teams to cover everything.