It doesn't matter what Johnson or Rees-Mogg et al say about getting back to the office. The only place it will have any effect really is the civil dervice
Business will do what business does and look after itself and the shareholders
If productivity is being affected, it'll be all back to the office, if it isn't it won't
If businesses can downsize the office and reduce overheads they will
If staff get forced back to the office and other companies are still offering WFH or Hybrid, the best staff will leave
Johnson trying to put the genie back in the bottle just isn't going to work. If a business can reduce costs and not suffer a brain drain, that is exactly what it'll do. And those companies by and large will be the companies that are better placed to compete and survive and recession.
The Tory Party has long since been the party of business, it's the party of investors. They only do what is good for business when it's good for the speculators and when those percieved interests clash they'll go with the speculators every time.