In our office, the issue is the uneven distribution of heat or cooling, rather than the inability to heat or cool. I'm baffled why we don't map out areas that are warmer or cooler, and offer people desks based on their temperature preference. I got my team to do that and it stopped the majority of the temperature complaints.
Just gonna chime in on the foam. I made this exact suggestion a few years ago when we totally re-arranged our office space and my coworkers thought it was crazy. I am still convinced it's a great idea, we don't need to sit next to those we work with, we have phones and email.
We have 2-3 people here (of 10-12 total, small office) who like the office really cold year-round (so lots of A/C very little heat) and the office is for various reasons, temped for them. The rest of us are freezing.
Almost 1/2 the staff have space heaters. This started when I came to work here. I worked one day and brought in a blanket because it was freezing. The top boss saw me using my blanket was like "omg are you cold?" and brought me a space heater from the closet. Since then almost every member of staff has had one ordered for them (mine was/is a relic of some previous chilly employee).
I have the heater, a work sweater that stays here and a blanket because it's about 67 degrees in here year-round.I don't think it's unreasonable to say that you shouldn't use so much AC in the summer that I need more than cardigan over my outdoor weather appropriate outfit (I'm not wearing tights in summer bc it would be hot as F when I was outside). It's horrible for the environment and we have a very flexible dress code for men and women. There are no men wearing suits here. I will put on a cardigan that is fine but should I need a blanket in my office? Let alone a space heater to keep my hands warm enough to type?
In the winter you can argue having the heat low and wearing more clothes makes sense and I'm on board with that. That is environmentally prudent. I will wear tights, boots, sweater - it's reasonable, it's cold outside.
But I'm sorry do you really need so much AC that people nearby are using blankets and heaters regularly? 72 degrees is more than a reasonable temp in summer.