I had an employer that took a survey and had managers get feedback from their teams. The most common thing seemed to be wfh from it was not all of it. In discussions many would not mind having an office option for those who preferred it and as an emergency place to go if one lost power/internet and for some big time meetings (project scope type of things). Ultimately the companies formal policy was work where you want to but they rented so they basically stopped renewing contracts. By the time I left they had three offices. One was the original office of the company in the stix that they owned. The other was a new headquarters on the east coast and the last was in atlanta and im pretty sure that would go away once it contract ended. Would not be surprised if they sold the original office if they could get a good price.