In addition to your points about managers (upper and middle) being bad at their jobs, the c-suite must consider that sometimes tax breaks for the company hinge

In addition to your points about managers (upper and middle) being bad at their jobs, the c-suite must consider that sometimes tax breaks for the company hinge on physically bringing workers to a specific place: https://www.bloomberg.com/news/features/2023-02-21/another-threat-to-work-from-home-tax-breaks https://www.bloomberg.com/news/features/2023-02-21/another-t...