Retaliation against people who don't want to go back to the office.
There's another issue that needs to be considered for big IT, average tenure (which will be higher than the median) https://mobilemonkey.com/articles/employee-tenure-in-tech-companies
By the time of return to the office you're hitting the stage where average employees may have never worked in the office. That's not a return to office, it's being forced to go to an unfamiliar environment and start settling all over again. Some work practises are new and would need to change back in the office. I had over 7 hours of remote meetings yesterday, over 6 today. That wouldn't wash tethered to my desk, and it wouldn't be anything like the old days. May as well be at home.