In my perfect world, my commute would be a 20 minute walk through a park, or along a beach. I actually had that once when I lived on a boat and walked to my favorite coffee shop along the beach. It's better than WFH.
Yeah. For me, it's much more about the commute than being in an office, especially if the in-office time is flexible. If I lived in a city and had a nice walk to an office, I would almost certainly go in fairly frequently.