Those pushing return to office have drank so much of the Kool-Aid that compliance with policy is worth any cost. You must keep collaborating and allegedly being productive in person.
It's managers who want to feel in control of their peons reinforced by massive investment in corporate real estate and businesses surrounding them.
After a year line managers were not enforcing it, despite repeated reminders
They started counting badge-ins, and lowering performance ratings for managers with reports not showing up.
They had to force the managers to act, almost none of them thought it was needed.