It is a great attitude, yes. Some people actually enjoy work and do work of meaning. Some people also love their kids and want to be there for them. Some companies treat their employees with respect.
This is a perfect example of perfection being the enemy of good.
Allowing, even encouraging, employees to work from home in order to temporarily care for a sick child is a good thing. The complainers must work somewhere that when you take off from work, someone else just comes along and does all your work for you. Needless to say, that's a rarity and also sucks for your coworkers.
What you say is correct, and nothing of what you say I see in the posted screenshot. That very much feels like an advertisement for "return to office but just like not 100%, only like 90%, you gotta understand, man"
