... In theory yes, but company incentive structures don't always amount to this.

If you take that too literally and act on your own initiative in ways unrelated to your job description, you may well be dismissed for circumventing upper-management decisionmaking and not staying in your lane, even if you make money for the company in the process.

Or if you make tons of money for your company doing what you were hired to do, but do so from home in violation of a mandatory RTO order, you may quickly be replaced by someone who makes less money for your company but sits in the correct cubicle.

In reality, you're not merely hired to make money for the company, you're hired to do your job, even if it's not the maximally profitable action.

The company can absolutely be wrong in their idea of how to make money, no doubt. But it's still what motivates them.

I've stepped out of my lane to make money for the company, even when explicitly told not to, but the making money part meant they overlooked my transgressions. I figured they would, as businessmen really like making money.

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If you refuse a mandatory RTO order, you may be replaced with a less productive employee. But from a company standpoint, allowing you to violate it means others will demand it, and it may be a net loss for the company to keep you.