This sentiment reminds me a little about the issue/morality of going to a store to purchase goods as opposed to ordering them from Amazon.
There a pros and cons to both but the fact of the matter is, The Amazons of the world are here to stay.
You can, I suppose, insist on listening to your CD collection or just listen to your favorite music on Echo/Alexa, but in time, one will win out over the other; the loser will simply be a nostalgic luxury.
The techonology that allows people to work from home is not going away. There may be good reasons to get people into the office for the synergy it creates, but it doesn't mean that it has to be done daily.
WFH dramtically reduces the environmental impact of commuting and creating office bldgs. It has enormous benefits.
There is nothing immoral about working from home. Work has always impacted people differently, depending on what jobs they were doing; the market will supposedly equalize the benefits and detriments.
Firefighters are not going to be able do much work from home.
I suspect that Musk wants people to come to work more from the standpoint of a king or sovereign wanting his fawning subjects to come and praise him. And he wants to apply a "managment by walking" style.
For someone who sees himself as an a innovator, he is fairly backward looking in that respect..