I think this also creates a culture or at least impression of a culture that your boss cares about your work life balance, which, honestly, in today's world is valuable and can make your org stand out from other places where the norm is to work until you're burnt out.
Also shows an understanding of the importance of off-hour processing with any high thought work. Shower time, commuting, cooking dinner, sleeping. All things that give your mind time to coast over the things you may have struggled with in the day. It’s always easier later.
I don’t do offices, but I worked 2 extra hours last night to finish a train of thought. Today I won’t start until 3 hours after normal time and will play villainous with the kids (when they emerge)
I don’t get paid for presenteeism, I schedule my own hours. If someone was telling gme I couldn’t work after I wake up at 2am with a breakthrough, that’s as bad as someone saying I couldn’t stop work at 2pm because it’s a lovely afternoon and I fancy a bbq.