Semantically yes, if you're on site you're doing SOMEthing different. But, for purposes of employment, I do think we'd want to be able to say that something affected job performance in a meaningful way. Most of what I've heard about how working from home is bad comes from corporate types who can't be bothered to figure out how to adapt their management style to the new world. And the rest from some sort of idea-crat who thinks they are so motivating, so amazing, so inspiring that there can be no company culture unless people are onsite to bask in their presence
No doubt there are people who love working in an office. They don't need to justify it to anyone, but I know of some who like the physical company of their peers or have a noisy home environment that hinders their work. More power to 'em.
I've been working fully remote for 14 years now as a software developer though, and I can say that I get plenty of work done and partake in all the corporate culture that I can stand from a distance. Even with a number of companies using carrot and stick approaches to get their people back to the office, there are still more options for fully remote work than ever. It's a good time to think about what you want to do and where you want to do it and look for a company that supports it.