Depends where you live and if you have to heat or cool your house to work from home. Homes are much more inefficient to moderate temperature than offices. That may or may not offset the benefit from commuting, and even less so if done on public transport with lower emissions.
That only applies if the home is empty when people are at the office. If my family stays at home while I commute, then there are emissions from commuting, heating the home and heating the office.
Not even then - nobody likes to return to a very cold home after a day at the office. It'll take advances in insulation to become much more widespread before a meaningful amount of people starts shutting off heating when away. That means first tearing down and rebuilding a lot of buildings, because you can't just bolt this kind of insulation tech onto an old construction.
