Pay less for remote work. They typically give location allowances to salary ranges.
So if someone wants to work remotely AND get the metropolitan bump, the employer can verify address by having employees allow access to tax returns (form 8821).
In many ways companies are already paying less for remote workers, I was in the IT world the last 20 years of my IT career as a contract worker who worked remotely.
In most cases you were paid an hourly rate with no benefits. My hourly rate was more than full time employees, if you factored in the benefits employees received, they were paid more.
I do not think that is the core of the issue.
The issue is/are the taxes that come with remote work. They waived them during the pandemic, but the pandemic introduced millions of people to the idea of remote work and remote teams.
It was an unexpected advance in the modern idea of work.
Get your work done and go have fun. I do not have issues with this at all. The problem is the tax code.