So on the one hand, it could be cheaper for some people to WFH / do a hybrid model as they have expensive commutes.
OTOH - it could be more expensive to WFH / do a hybrid model as the commute isn't too expensive and you are paying more to WFH and keep yourself warm and use your electricity to power the gadgets needed for you to your companies business.
Would it BU if you had a cheap commute but your company insisted on you doing a hybrid model to ask for extra payments to cover the cost of having to WFH - seeing as how you might well be saving the company money as they don't need to have such a big office. And you aren't using as much electricity in the office.
Heating your home during the day when you are WFH is going to be expensive.