Honestly the lack of empathy about this topic from top management is extremely disturbing.
Nothing else in my career has ever changed my opinion about a CEO as quickly and drastically as hearing them completely dismiss it as noise, when hundreds of employees explain how negatively forced RTO affects their well-being and productivity.
My "first-order costs only" spreadsheet put RTO at like twenty grand a year. I had no idea.
I started playing around with the idea of how much it costs to have a job based on location and it was interesting to see how different variables changed the final wage and how that played out against a map of the city.
I saw some management being hesitant about enforcing back to office at least part-time. But the way a lot of companies did hiring during COVID it was going to be pretty hard to put the genie back in the bottle unless they wanted to lose a lot of people. I'm familiar with one company that really hesitated to shove a lot of people into an official (as opposed to remote) category but they eventually gave up after closing some offices.