I suspect all large employers are being lent on by the banks and probably local governments, to prevent a real estate collapse.
I can guarantee 100% every CEO on the planet would love to offload the cost of providing office space to the employees themselves . No shadow of a doubt.
Yet as you observe, lots of CEOs are on this message now, that employees should come back to the office.
I’m open to other explanations, but that it is mine.