> I can see this being a valid argument for return to office for a lot of corporations, if its actually true. The tax benefits are too good to pass up and in office has been the status quo forever.

Holding on to what is now an outdated view of worker utilization might help them for a couple years with these tax incentives, but they're going to get a lower quality of worker, and incur a lot of retraining costs as people quit. They're going to have to pivot to having less commercial real estate eventually.