There are a whole host of tangible benefits (for both companies and employees) from coming into work and I don’t see a problem with a company insisting on it.
There’s nothing backing this. Just a bunch of CEOs saying they’ve “noticed” productivity. Which they have to say. The only actual study I’ve ever seen said there was zero benefit partly because having to host all the workers and provide amenities for them counters any benefit that could possibly happen, with company annual performance not showing any increase.