I have not, no, this is just guesswork, but the reasoning is how much of an unknown quantity the covid risk still is. If Bob's doctor says it's not safe for Bob to return to the office because Bob's wife had a pulmonary embolism two years ago, who's to say the doctor is wrong? If Bob's psychologist says he has PTSD and the only way he can work safely is from his couch, how can you argue that allowing him to wfh isn't a "reasonable accommodation", after he's done it for a year and gotten a good annual review?

But again, I'm talking out my butt on this. My point was not that medical necessity is a convincing case, just that conjuring up the specter of medical necessity might change things if they were only loosely committed. And I don't think this is duplicitous: I think a very likely outcome for a lot of big corporations will be a "mandatory" return to the office which, in practice, is so riddled with exemptions that everyone who wants to wfh is allowed to.