> I wager SF was affected harder more than most downtowns due to high commercial rents, tons of startups that were nimble and moved, and lots of progressive big companies that are actually adapting to WFH reasonably well.

Yeah, though I think it doesn't help that downtown SF has relatively low population density compared to downtown Manhattan. When the return-to-office plans started to kick in there weren't a ton of workers with very short commutes who were eager to be back in-office.