This is the dumbest take ever.
At the professional level there is no "clock". You have a job to do, you do it and get it done. That's it. If you do three hours of workin the morning, four hours in the afternoon and finish something up for an hour at 23:30 before bed, you're being just as effective as someone who has to go to the office do it in an 8-10 hour chunk.
People who want to slack off will do so at the office too. Eventually their low output will be noticed and they'll be talked to and possibly dismissed like any other bad employee.
Some would argue the best productivity comes from collaboration. Especially when the person is right there, or very close by to bounce an idea or question off of. It's rather disconnected when you working from home unless you keep the camera and mic on all the time?
People working from home also have to deal with things at home while at work. Dogs barking on conference calls, kids running around screaming/playing/yelling. It's not a "work" environment for many. For some sure. They don't have kids, animals or other distractions. Maybe even a dedicated room in their home for an office. But, not having coworkers around is a negative. I worked from home during covid. So did many others in my department. It was horrible. Again, this isn't for everyone.
And yes, Apple built that crazy office building. Should they just abandon it? What good is it if people aren't in it? Same goes for all the other office buildings. What do we do with them?
There are jobs that work well from at home. Jobs that are not reliant on having a co-worker. Say billing, or other data entry type stuff. Jobs that don't require any interaction with others. But, if you have to collaborate. Zoom isn't cutting it. Doesn't work for Students, doesn't work for every work environment on a full time basis. How can we have people go to work at a Starbucks in a downtown area where people are working from home? Or any other restaurant, fast food place, etc.. This starts to get messy pretty quickly. We know, as the last 2 years showed us exactly how this will work out.
If people are concerned about their health in this post COVID world. It's not like we don't understand that. No one wants to get sick or worse. But, we do have to live our lives too no? Can't shelter in place forever.
If this now former Apple employee wants to resign because he does not want to go back to the office. He's free to do so. I'm sure he can find a job that will let him do that. Or maybe he can start up his own.
I'm not saying you can't do what you stated above. Nor am I saying it can't work for others. But, the majority of people out there can't do what your suggesting. And no big enough business can operate with too many people not in the office. They will have to consider downsizing. Or replacing said employee with someone who will come to the office.