This is another myth. The workers that could be off-shored were already off-shored before the pandemic. Ergo, the folks that now are or could be working remote, can't be off-shored. (Or, rather, can't be off-shored while still maintaining whatever other benchmarks need to be maintained.) At my job the reason given for not being fully remote is that having people visibly in the office prevents downsizing our team. In other words, a team appearing to have more people in the office gets a bigger budget and is prioritized for lab space. It's not a logical reason, but it's the reason.