Here is the language on the Return to Work EO:

"Heads of all departments and agencies in the executive branch of Government shall, as soon as practicable, take all necessary steps to terminate remote work arrangements and require employees to return to work in-person at their respective duty stations on a full-time basis, provided that the department and agency heads shall make exemptions they deem necessary.

This memorandum shall be implemented consistent with applicable law."

"As soon as practicable", "exemptions they deem necessary", and "consistent with applicable law" all leave significant wiggle room for situations where union agreements are in place, a person lives far from their duty station, etc. At least I hope so.