Tax incentives
Dell, like other companies, has tax incentive agreements they have to live up to. One of parameters that is measured is how much "foot-traffic" they will generate for the local economies surrounding let's say the campus in Round Rock. Now that the pandemic is essentially over, local municipalities, governments want Dell and others to fulfill their obligations. Problem is, the world of work has changed. Some compromises are going to have to made in order to keep everyone happy. Hopefully, Dell will not shoot themselves, in the foot, so to speak, but that remain to be seen.