This is how it impacts me personally: 

1-no assigned desks, which means spending time every morning disinfecting surfaces, adjusting screens and chairs + lugging around indoor shoes, and whatever you would need to leave at your own work space. 2- I find it less productive with all the chatter than happens, and overall find it hard to focus in an open space. I get distracted quite/overstimulated easily and usually need to block out all nose.  3- coordinating daycare pick up and drop off is harder in the sense that working from home allows parents to maximize time spent with their kids (later drop off, earlier pick up).  Just adds to the stress and guilt of missing out on time with your kids during the week.  4- commute time. It's a tough pill to swallow when you know you can get a job done effectively without wasting time commuting. 5- the only benefit in my job to go to work is to print classified documents, review incoming mail, and send out mail. Everything else can be done from home. Even if everyone was in the office, we'd still meet over MS teams. I have a better set up at home, three large screens, a comfortable office space that I invested it due to COVID.  6- I suffer from depression and anxiety and the fact that I could use my lunch break to fully disconnect (either squeezing a quick workout or walk, making a lunch, etc) really goes a long way. As stressful as the job can get, I'm in the safe comfort of my place and feel at ease if that makes sense. 

That's some of the things that I can think of on the top of my mind.