Our small company was ready to go 3 office days a week - until the cases spike around Labour Day. As a result we've been in the office 2 days a week for sales/operations/marketing/management. Our sales team has been performing better with work from home, and prefers it strongly, but management isn't convinced, plus the sunk cost of moving into our new place literally the first weekend the pandemic started.
For me personally, I prefer the work from home. About 1/3rd of my customers are west coast or overseas. I have my laptop plugged in near the couch and check it occasionally late night or early morning when I'm bored of the TV shows I'm watching and want to multitask. Our domestic sales have flattened over the pandemic, but overseas have increased, if not in part that they have been getting faster responses which they appreciate. If I was to be in the office 5 days a week, I'm leaving my work laptop and VOIP phone at work and not touching it outside of my 9-5. I have actually got into a nice work from home rhythm where I know when domestic inquiries are low (3pm-5pm) and run errands during this time, and make up the 2 hours servicing different time zones in bursts of my personal downtime.