Within a company, employees (managers or otherwise) attend to, and take care of, their own interests.
As such, within a company, employees are attentive to, and take care of, the interests and needs of those who control their job security.
So for example, HR cares about management, not employees.
In this case, with RTO, we see that managers run a company, and they attend to their own needs; and their need is to be able to control and monitor their staff, because managers are held responsible for outcomes. This is inherent in a hierarchical arrangement of power. Managers then fundamentally attend to their own interest, which means having employees at home. The face this is not necessary, and is absolutely non-optimal is every way except for maximizing managerial control and monitoring, is irrelevant, as managers here are attending to their own interests.
This is exactly the problem the Soviet centralized economies faced, when they were trying to improve economic efficiency. Managers were responsible for meeting plan targets, but to be more efficient the system as a whole needed decentralization, but managers had every incentive under the sun to maintain maximum control (useless and efficiency destroying as it was), and so decentralization never occurred.