Right. Manufacturing processes -- and even many design functions -- aren't suited for WFH arrangements at all.
For customer-facing functions and many analytical processes, working in an office is rarely necessary.
I was working on a time-critical assignment yesterday for a client presentation next week. Between Google Earth aerial imagery and highway data available in my project files and online from USDOT and State DOTs, I was able to get everything I needed for this right from my desk in my home office. It's ludicrous for people in my line of work to go to an office for work ... especially when you consider that I probably wouldn't have done the work on a Saturday at all if I had to travel to an office to get it done.
I think it's not an issue for employees who are self-motivated and highly disciplined and for small companies.
But obviously for large organizations like the federal government, they need to return to the office and be accountable to the public they work for.