unless you’re invested in that particular building, your business is a drop in the bucket and not going to move the needle

Sure but if you're a business that either purchased tens of millions of dollars of commercial real estate for your office, or are on the hook for a multi year, multi million dollar lease that doesn't look great on the balance sheet or to investors to have useless assets.

And there's not much you can do to even that out when the price of commercial real estate is dropping significantly.

I'm definitely not saying it's right, IMO it's a sunk cost and businesses need to plan for the future accordingly (even if it means unloading those assets at a loss).

The occupancy of the building does not appear on the balance sheet. Can’t imagine people really care.

It won’t move the needle, no. But neither does your vote. On the other hand, “get out the vote” campaigns are still a thing. It’s not a perfect analogy, but if business owners band together and all push people back to the office, it’s not unreasonable for them to hope it at least props up office space asset values.