The only reason it makes sense is that flexibility is a privilege and privilege is afforded for those who can sustain a tax, generally. Seems awful for call center employees who are not given an office, though
I've been toying with the idea of starting a side-business of setting up home offices.
I'm a WFH software developer, and I have some experience with residential construction and soundproofing. I'm considering teaming up with a full-time building contractor to start targeting this niche market.