Personal theory (with varying amounts of evidence): Companies that can make Work From Home (WFH) happen are ones that actually do something with their employee

Personal theory (with varying amounts of evidence): Companies that can make Work From Home (WFH) happen are ones that actually do something with their employees. Companies that are Asses in Seats (AIS) are companies that mostly do not have people that actually do something. This will vary by team and division in a company as well. Some managers that do not do as much 'real' work will want AIS more so than WFH, and it may change as projects come on and off the schedule. It's a spectrum. The reason is emotional. AIS managers and companies feel that if they can see the employees working, getting coffee, hear the typing, etc, then their knowledge that no one is actually doing anything is calmed down. Their monkey brain gets a bit more quiet as they have a bit more 'cover' for their boss. 'Look, see, all my people are doing something. I know it's not really anything, but my boss may think it really is something. Phew!' WFH managers know that their employees are really doing work and therefore aren't worried about the next promotion. Stuff actually does get done. It's not the full reason, by any means, but I feel it accounts for some of the discrepancy.