So this analogy doesn't really work. If you only get 50% of the productivity for an outsourced job but the salary in 75% less it can be a win for the company. If you only get 75% productivity from a WFH employee but they are still expecting the same salary that is a problem. Some jobs will do well WFH but many won't do as well and will be going back to the office.

I don't have a company but worked in IT for many years with outsourced resources form India. It was assumed the productivity would be less but the salaries were significantly less so it worked out.