[AdamJMarsh]

This is becoming a very outdated view.

If a business takes a performance hit, perhaps their talent acquisition, organisation, process flows and leadership are sub par?

Don't believe me? Wait till you lose your best performers because you want them in an office. There's a bigger performance hit you'll take there, along with staff who are demoralised and stressed out with one eye open on the job's market, trying to drop kids off or whatever else they need the flexibility for.

Remember my post as a warning the next time you espouse this view, because it's inaccurate and it isn't valid in every single case.