I think this is an underappreciated reason. There is often plenty of subtle and not so subtle self-dealing with real estate and also other smaller businesses that serve the needs of offices. Those at the top can double dip extracting money out of the company for themselves, but WFH undermines that source of money.

Then you have managers at various levels who are nothing but dead weight and need people to micro manage or bully to try and justify their existence. Or are social butterflies who want people to interact with regardless if if it is productive or not.

WFH has costs to many managers and executives, so WFH being better for the company and most employees is secondary to their personal interests.

There is also another layer of convoluted-ness to my understanding. Even though the homophobic churches won and prevented removal of anti-gay language, the homophobic churches in the US are all pissy as no one is enforcing it. Progressive UMC churches openly ignore and break the homophobic rules.

So the UMC has been bleeding churches from both ends in the US. I believe most have been homophobic churches running away because no one is enforcing their bigotry, but some are progressive churches which have left because they did not want to appear to support the bigotry still in the doctrine and to avoid any risk of the bigotry being enforced on them in the future.