Very little people are advocating that WFH doesn't work better for focus work of clear and specced tasks.

However, in my experience that is maybe 30-90% of software engineering, depending on environment, role and seniority. There are lots of relevant activities that are more challenging remotely, such as 1-on-1 mentoring, pairing for debugging or programming, or designing and collaborating a project or interface across-teams. Maybe you are "lucky" enough to never have to bother with that.