Nobody looks into it because leadership wants to assert dominance. If some top floor, corner office, personal assistant type of person wants to see people suffering, they get to see people suffering. Cubicles, hot desking, howling ventilation and all. Commutes don't matter - the CXO might even have a driver.
No one has metrics on anything. High performers perform well at home and in the office, but if they prefer home they'll jump ship as soon as there's an opportunity. Low performers perform badly at home and in the office, but will cling in to their position as long as possible.