I'd argue that in the last 20+ years, all the companies that were willing to offshore have already done so. The ones that don't offshore are concerned with comm

I'd argue that in the last 20+ years, all the companies that were willing to offshore have already done so. The ones that don't offshore are concerned with communication barriers, time zones and culture. All those are still in place for US workers who remote. The push for "back into office," is more for commercial real estate markets and tax revenue I suspect. As a company, remote work is attractive for a couple reasons: 1. Price. I could skip paying $10K+ a month on an office building. 2. Security. Mandated shutdowns were highly disruptive for businesses. Remote work immunizes that for the most part.