I can't imagine there will be many full packed offices for at least another year.
Finance people will then have around 2 years of real world data of very high productivity/dollar spent.
Will they really allow the productivity/dollar to be cut by 20%, 30%, 50%?
Just so staff can go back to having all those face-to-face meetings that should've been emails?
Apple can more than afford to be less productive, they have billions in the bank, but for the rest?
Will smaller companies really have a chance to stay competitive if competitors adopt a remote first policy?
It's not only the office it self that costs money, you usually have to pay people more just so they can afford to live within a reasonable commute of the office. Your talent pool is also limited to people willing/able to live close to the office. You might miss out on way better talent willing to work for half the money, all while living in a decent home where they actually want to be long term. (Unlike the 9 people sharing a 3 bed in SanFran..)
It's probably time to let the factory-concept go to the history books and embrace the future.