The biggest problem with WFH that I have is not everyone is capable of doing it, but it is "unfair" to provide it to some and not others. Most of my employees I have no problem letting them work from home (and most don't because they recognize how as a group it is less productive). None of them are clock watchers where the ledger always falls in their favors. Those are the people where you lose, and there are just too many people like that right now.
I look at WFH as a cost of doing business. Anyone who thinks it is a productivity boost is a fool. You can't have all A+ people and that is the problem with generalized WFH options. If every single employee is A+, then it would work great, but that is not real.