I agree.
But my experience is this. Flexibility on an individual basis works really great when your employees are natural responsible people who want to do a good job.
When they aren't, or when some aren't', it makes it more difficult for everyone. Because often you can't say, oh, I know Adam there is a piss taker, or has a poor work ethic, or even that he struggles without direct management, so I won't give him flexibility. But I will for Marie because she is a great responsible employee.
People like Adam will call that out as favoritism or discrimination in an instant.
Or you get less resilient people always needing small, maybe not unreasonable accommodations, so when others need them occasionally there isn't any flexibility left.
This IMO is one reason a lot of workplaces have pulled back from WFH. It's great for those who have a good work ethic and can manage themselves. It's less good for those who are por at self-management, are still learning the ropes, or are a bit lazy. And most workplaces have such people.
Especially in public or non-profit types of settings, a huge deal is made about treating people equally. So the culture and often management don't allow a lot of differential decision making.