This is the second order effect that doesn't seem to have been at the centre of the conversation. It's all very well if you are an established company who took out an office lease at the beginning of the 2020s, you have a bunch of boomer managers who basically need daycare, and the HIPPO at the top is also a boomer acting all entitled about having people come back to the office.
It's something else. When you're starting a new business and seeking investment capital, do you think your investors are going to want to spend their money on office accommodation and ability staff like receptionists, cleaners etc, if they think they can get equal or better results without it?
The article is from the guardian ( a reputable UK newspaper) reporting on an article by 'Which?' a UK consumer magazine with some very specific standards. The Which? Press release has citations.