Reasonable/unreasonable is subjective. Some employers think it's reasonable to require workers to come back to the office full time. Those with FU money get to choose whether or not they want to do that. Other employers think it's reasonable to require that employees wear masks while they're pumping gas. If you have FU money, it gives you the ability to tell an employer to fuck off if you feel like it.
As I said above, I support mandates requiring employers to respect employees' personal choices. If an employee doesn't feel comfortable working without a mask, employers shouldn't be allowed to fire him because of it. Conversely, if an employee doesn't want to wear a mask while pumping gas, the employer shouldn't be able to fire her for not wearing a mask. It works both ways.
A close relative underwent organ transplant surgery during the covid-19 pandemic. Even though most of his colleagues have already returned to working full-time in the office, relative's employer is respecting his choice to continue working from home, indefinitely, because he is at high risk.
Not all employers are reasonable, though. That's why I said I supported government mandates requiring that employers respect employees' choices to wfh(when possible), mask/not mask, etc. Anyone who doesn't think there are workplaces, all over the US, where workers are under intense pressure to NOT wear masks, you might want to step out of your privileged little bubble, once in a while. I promise you, there are many, many workplaces where you wouldn't last a week if you insisted on wearing a mask, and that's not right, imho.