Deloitte better be prepared for the possibility of work-at-home people not actually doing work. Yahoo! - 10 years ago - looked into employees who claimed to work at home and found that more than a few had not even logged in on their computers on days they claimed they work.
CA’s rules on “essential” companies and workers have always been fairly loose. So engineers for a computer company - such as me - that has customers in the medical field qualified as “essential workers”. Albeit with masks, I’ve been working in-building full-time for over a year, and split time between home and office before that.