Yes, studies show people are more likely to want to come into the office if they have a nice office to come into. But what's the point of paying say half a million/year for an engineer if you also have to give them a nice space to be productive in?

Anyways, it isn't a mystery why people want to work at home these days, and they don't really need to be in the office anyways considering how hard it is to get conference rooms to VC all the time with your partners across the country or world.