The RTO rate in my building is less than 10%. The times I came in I never saw more than 3 people on the entire floor. The parking garage is empty too. Only the new people come in and once they catch on, they start to WFH too.
If only a minority were not coming in, they could penalize them but when almost no one is coming in there’s not much that can be done. Are they going to fire the majority of the company or give half the company a low performance rating?
Of course it depends on your team but I just follow the crowd and have had no issues and why should I when everyone else is doing the same thing?