Office space is a computer desk, a decent chair, power, network, coffee. I expect I’ll always have that stuff at home, working or not. I even have a B&W laser (though only my gaming PC has a driver).
I would prefer a smaller apartment (less to clean, less stuff, etc) in a high rise. But now I can’t afford that since I need 2 desks at home. Our employers didn’t pay us more and now there’s no office to go to if we didn’t want to work at home.
This is also why I have advocated for a “net worth” tax (kinda like property tax but for all net worth) instead of income tax. If you spend money on an experience or disposable item (good for the economy) you aren’t taxed on that money.
In cities with small apartments, such space is a luxury. Often unaffordable luxury when you have children who also need space to sleep and play and do homework.