> particularly regarding managers who are in the office for the day. They are not spending much time at their desk

I mean, that's the point of RTO: These companies want people meeting face to face more and sitting alone at their computers less.

I argue that this means it makes more sense for managers and leaders than ICs as a result.

This is really the crux of it, and I think a larger motivator than is given credit. If wfh = +2 Engineering -2 Management and you are weak on management, you RTO.