Comment by CydeWeys
The managers will bring it up because they have pressure on them coming from higher up to have their reports all be compliant with the work-from-office policy, and in extreme cases, they would be expected to manage out the people who are flouting it. Not doing these things could easily result in an unsatisfactory performance rating for the manager.
Completely ignoring any RTO/WFH-specific aspects, one of the jobs of a manager is to communicate and explain corporate policies to their direct reports, and enforce those policies.