Does it make sense to maintain the WFO index considering the current % of QVA?

Does it make sense to go to office at all? I mean, I guess we are getting what, 10-20% QVA (C3B level), which is less than the cost of commuting to office daily. Is there any other reason to maintain WFO index? I know there's no positives, but what negative can happen (like disciplinary action etc) if I don't go to office (but continue project delivery as is)?