It’s a combination of companies trying to justify keeping a building, managers needing to make themselves seem needed when work from home has shown they really aren’t, the government trying to pump money back into fuel/restaurant/parking, ramp up collection of traffic/parking fines that they can’t if people aren’t driving as much, propping up their commercial property income that they are losing when businesses figure out that WFH is more efficient/less costly, and in some cases it’s just a case of narcissists in high positions needing to exert their “power”.