https://trak.in/stories/top-10-biggest-it-companies-that-have-stopped-work-from-home-for-millions-of-employees/
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Realistically, the home office ship has been sailing for IBM for decades. The staff for just about any project is randomly distributed across different states and sometimes different continents. Communication is via e-mail, instant messaging, web meetings and conference calls. If you want collaboration in a physical office, then it should have been set up that way from the start.
So the only achievable effect of this RTO move will be to force employees to quit . That's not much of a goal. It doesn't help the business make money...it only stops the business from bleeding cash. It's an understandable action, I suppose, given IBM's corporate objectives over the years, but it's a lousy way to run a company.
Best way to reduce staff without paying severance. And they know it.