Even if you had a nice office, you might get looked at funny if you showed up every single day in your pajamas or some stained gym shorts (like I do now from home). Another big benefit is I can double time stuff. If someone is hosting a meeting and I'm merely in attendance rather than have to present something myself, I usually eat food, do laundry, garden, showering, or workout with the zoom meeting open. I'm still listening, I'm just actually doing something productive and useful to my life instead of sitting silently watching a power point in a dark room fighting the urge to fall asleep.