It's not as simple as some think it is. A LOT of it depends on the kind of work being done - is it individual contributor type work or does it require lots of team interaction to get it done? Some things really lend themselves to WFH, and others are impossible or just really difficult.
The other elephant in the room is the specific employee. Some people are not good on their own - either they aren't happy working alone, some because they are flat out lazy. Personally, I am less effective WFH, I would rather be in the office.
Just from this thread you can see the different types of work and personal preferences showing (e.g. BryceC vs Buster28).
There are real benefits to WFH, less commute time, closer to family, lower office costs and reduced energy use. But there are drawbacks too. Less human social interaction, less sense of belonging from being part of a team.
In most environments, some kind of flexible hybrid is the best solution. Which I think is what most places will do going forward.
ALL of our employees are wanting to get back into the office full time, and we have had to push back to keep them out. We've always been flexible when someone has a sick kid, etc to let them WFH anyway. But we did an informal count, and about 70% are vaccinated, our office environment is not cramped at all, so we figured the risk will be low enough to let folks come back in May 3rd.