Different person. In short:

I get distracted at home, and home is no longer home - it's the office.

I work best when talking through my mental blocks with people. As a consultant I've never gotten over trying to poke my head in via Slack/Teams/etc. In-person huddles and brainstorming get more done in 30 minutes than phone back-and-forth usually does over days.

Being in the office allows some level of personal understanding occur between teams and people.

I like the idea of being able to live where I want, but I haven't moved since going WFH, and I find talking to people in person when I visit gets planning and training done a lot more efficiently. Learning from others and collaborating on problems is something mid-high level IT does a lot more than solo coding for hours at a time.