Some of those businesses still paying rent on empty offices, it'd be obvious that they could just let the lease expire and not renew but they're using the office space and building maintenance as tax write offs
I hate that people just throw around the term tax write off. They could use it as a tax write off with or without people in the office.
Moreover, some companies are flipping it into a second source of income by subletting the space.
From what I gather, employers are being quite flexible and looking at hybrid solutions. They save money when people are working at home, but there is still a need for oversight and I imagine people working from home presents a continuity risk (it is effective now because people know what they're doing. Things will be difficult with new recruits).