I am missing something that connects real estate ownership to WFH policies. Let us assume you have committed to real-estate and you cannot sub-lease it and you

I am missing something that connects real estate ownership to WFH policies. Let us assume you have committed to real-estate and you cannot sub-lease it and you are on hook for paying for it. It does not matter whether it is occupied or unoccupied, right? Is there something that reduces the cost if the building is fully occupied rather than mostly empty? If so, companies could remodel the buildings to have lower density, but more comfortable working spaces - turn all available spaces into small meeting room/working space. In fact, it might be cheaper if your employees WFH rather than come to office since you can avoid paying for subsidized lunch, snacks, coffee etc. at office, power and cooling all of which I would think are substantial.