Minorities - working from home allows an escape from microagressions.
Parents, especially women - with the childcare situation being what is, working from home allows flexibility for parents. RTO removes that flexibility and sees a decline in women in the workforce as they must leave to take care of their children.
Caregivers - what can be said for parents can be said of caregivers for elderly family or other adult family members
Those with neurodivergence - those with neurodivergence can find working from home easier because of the ability to set boundaries and reduce stimulus.
Working class - Let's be honest unless you're in the 1%, you save money by working at home.
If your job can be done at home and you're getting your work done, then let the employee choose.
AN excellent point by @Lbkw+1pg4gbAp.