In my anecdotal experience, it is WILD what people will admit to getting away with the second strict attendance policies are announced.

I'm moving 1200 miles to go into an office for a role that has never had an in office presence in the 25+ years my organization has existed. When this was announced in a town hall, various employees admitted publicly to the following:

Working 2 hours a day
Running side businesses out of their homes during work
Spending more time watching their kids than working
Taking time off while pretending to work.

The people making these admissions are the most vocal in their opposition. Part of me feels like companies know this kind of dead weight exists and a strict policy implementation is going to flush them out. It certainly is where I work. Unfortunately it's not without collateral damage. Our most qualified employees are the ones with the most options to quickly find comparable remote work.