My buddy works at Salesforce and they are started to enforce RTO for a few days a week in Seattle.
There are two kickers to this. First the employees have to hot-desk, which means they do not have an assigned desk and have to find a spot each day. Funnily enough, they all had desks before the pandemic...
Secondly, there is a second office essentially just for executives that is elsewhere and not connected to the main one. If Salesforce wants to complain about the cost of owning buildings and getting people to RTO maybe close the superfluous executive office first...