VPNing from home isn't as fast as being in the office. Plus I have a slower laptop and fewer big screens. + A girlfriend who isn't working and needs attention. Working from home saves 1 hour twice a day door to door commute but the work getting done is less than usual. + Small apartment without much space for a home office + dog upstairs barking

That being said if office workers had sufficient space for a home office free of distractions with good software and hardware it would be much better for the company to have lots of remote workers and downsize physical space leased