Its actually harder to do a good WFH culture than it is to do an in-person workplace culture. Especially for new grads or new employees to a company, in-person is a lot easier to get to understand everything in the company culture.
Because I doing a good WFH culture is so hard, I think a lot of these companies saw a huge productivity dip when they allowed WFH or did a WFH-first policy.
I also think that a lot of these companies are trying to downsize, so slowly removing benefits is one way to start downsizing the company slowly.