Exactly. Some employees are trusted more than others. Working from home means remote access to sensitive internal resources, and you can't just let anyone have that. Each person who has access provides multiple attack vectors for hackers to potentially exploit, and all it takes is one misconfigured laptop, and the hacker could potentially gain access to very lucrative information. Some employees don't have access to the most sensitive internal resources, and so the risk of allowing them to work from home is less. Combined with the risk of potentially spreading a disease throughout Apple's workforce, and it ends up making more sense to allow those employees to work from home.
Some extremely trusted employees might be allowed access to even the most sensitive resources remotely, but I kinda doubt it, knowing Apple. Regardless, the supervisor ends up making the final decision, and if you don't like it, you can find a new job. That's life.
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