From a business perspective, it would really make more sense to turn off as much of the office as you can (lights, turn the thermostats up, etc.), ride out the lease, and downsize office space as soon as you can. The current lease is a sunk cost and a place you can cut costs in the future.
If you force people back into the office, then you've created a situation where you have to keep wasting money on exorbitant leases to accommodate that work force.
I think the other biggest reason for forcing people back into the office is just the nature of bureaucracy. Most layers of management don't produce anything at all. If people aren't in the office, then the useless nature of their positions becomes apparent: they aren't controlling the flow of information as easily, they're not micromanaging people's time, they're not holding pointless meetings, etc. David Graeber wrote the book "Bullshit Jobs" which postulated that half of all societal work is completely unnecessary. The lack of people in the office just makes it clear that all of these taskmaster/leadership jobs are really just bullshit as he postulated.