> As a business owner however, the question is: what is best for the business?
It is very simple: you need best people. In tech industry, people are smart, they know how to optimize things, and they rarely believe in "company values" bullshit. You can choose from a limited talent pool. If you give yourself and them a choice, including the WFH option, you statistically increase your chances of finding the best people. (Also the ones "prioritizing company interest", provided such people exist at all.)
Also, if your company is in a remote area or is in a very specific niche, you basically might not even have that much choice.
> It is very simple: you need best people
Would that it were so simple! But are you saying this from your experience hiring for teams that execute well?
> you statistically increase your chances of finding the best people
Do you have statistics proving this? Please share data.
> they rarely believe in "company values" bullshit
Are you honestly saying that in all the interviews you've attended, you never ask and you've never been asked "why do you want to work here?" And if the question was asked the answer had nothing to do with the company's mission? That's amazing.