If these people have WFH for 2 or 3 years, going back to work now would be like taking a huge pay cut.
I've been in WFH mode since 2002 exclusive of July 2009->Jan 2010, July 4, 2010->Sept 15, 2014. The non-WFH timeframe was in closed spaces in San Diego where being physically in the facility was required. The San Diego based work required paying $750/month to rent a room, commuting expenses, higher food costs and being 925 miles from home from months on end. It also imposed CA state income tax that is higher than Idaho state income tax. To whit, my boss gave me a raise that I enjoyed for exactly 1 paycheck. 2 weeks later, the company moved to income tax based on geographic location when the work was performed. The increase tax rate in CA vs ID consumed all of my raise and a bit more. Yup, it would be a huge pay cut.