I spent the first year of covid working from the couch, and it was more than fine, at least from a work perspective. I was more productive there, I think, than I am in my home office! But it robbed me of my den. I was only able to be productive in that space by it no longer being a relaxation and entertainment space. So, I had to reclaim it.
But still, the idea of working from a comfortable space is something employers see as unprofessional, and a sign you're not actually working. They're wrong, but perception always wins out. And in their minds, that's what we're doing when working from home - being comfortable, relaxing, and not doing any work.
Employers have publicly accused employees of "time theft" over and over again since lockdowns started, and have brought it up in almost every discussion about RTO. They see people working from their living room as this "time theft", even as the amount of work that they get done has remained consistent with, or even higher than, what they got done at the office. Simply by being at home, were theives in their minds. Because they can't be creepy little shits and stand to greet us when we get back from lunch 2 minutes late, or time how long we're in the bathroom.