OP’s own “article” is copying exact sections from this Ars Technica article without giving proper credit: https://arstechnica.com/tech-policy/2024/09/dell-says-sales-team-must-work-on-site-5-days-a-week-to-drive-productivity/

Sounds like Dell should have kept the receipt for their office.

Some employees have accused Dell of trying to shrink its workforce with this policy

There’s the real goal. Cut headcount without directly cutting headcount. Of course, the headcount which bails first will be the highest performers with the greatest ability to find other employment. But, that won’t show up on the bottom line for a few years.