Age of children is also factor. I suspect people enjoy the escape an office provides when they have toddlers. I really enjoy having lunch with my teenage kids everyday thanks to Covid. Working from home has been a blessing.
As someone with an infant and a toddler, working from home, this hits the nail on the head. I have been working remotely my whole career, and I love it, but working at home _with_ children there is about 5x harder.
More or less. Young kids want your attention and don't have the capacity to understand why you can't give it and have to focus on something else for 8 hours, so they'll just keep interrupting you. Babies require your attention periodically for basic-life needs or general fussiness but nothing beyond that (which is stressful, but not intellectually taxing). Teenagers are likely a bag of contradictions, but at least they understand the concept of working all day and needing space to concentrate. You can reason with a 15 year old, but not a 5 year old.
I'm mostly solving this issue with my 3-year old by playing with her all day (save for an hour or two of meetings) and then catching up on work at night, at the expense of a bunch of sleep.
I'm lucky that my software job is mostly conducive to this...
My and my spouses co-workers seem to be split on whether or not they have young kids at home that they're supposed to be watching while they work. My spouse and I are lucky enough to have help watching our kids and seeing them more as well as getting those prep and commute hours back is such a blessing.
My kids are 1 and 3, going to work at the office was definitely the easier part of my day before WFH started! I consider it a good week now if I'm mostly attentive in all the meetings I have and get a modicum of actual work done.