I do think there's probably a lot of political pressure on employers to not just abandon downtowns. And some do outright own a lot of real estate which puts them in a somewhat difficult position of probably writing down investments. But my first-hand observation in that employers who lease are just not renewing in at least a number of cases.
Certainly tax breaks related to local employment have been a common thing in the past. Whether this is related to any current RTO activity I have no idea.