I think there are several factors that play into this and beyond the points you mentioned, I wanted to introduce one more. Size of the companies appears to mat

I think there are several factors that play into this and beyond the points you mentioned, I wanted to introduce one more. Size of the companies appears to matter when it comes to accommodations. In my industry, companies are effectively offering the same WFH policy across the board making people like me suspicious that CEOs banded together to discuss 'best practices', but anecdata from social circle suggests that smaller companies do work to accommodate people they want to keep.