A home computer connecting through VPN to the company is basically a privately managed device (BYOD) inside the sensitive company network. A company computer connecting through VPN to the company is a company managed device inside the sensitive company network.
I think it is a valid assumptions that a privately managed device can be way more risky to the company network and the data and business processes inside this network than a company managed device. Only the latter allows the company to control that the software running on the device follows company policies and to provide company managed endpoint protection against attacks to the device, data leakage etc. Of course, the actual security advantage depends on how good the device is actually managed.
And while restricting the access to RDP over VPN is a lower risk than an unrestricted VPN connection, a malware can still implement key and screen loggers and might also be able to forward control of the systems desktop with the established RDP session to an attacker. So it is important to properly protect the device even when using only RDP.
As for getting attacked from a compromised local network: a properly managed device will not allow any incoming connections from the network to the device. It will only use the network for establishing a connection to the company VPN. In the worst case this connection will fail, but this does not lead to a compromise of the managed device. Sure, there might be rare bugs which can compromise a device even in this case, like bugs in network drivers. But a well managed company device is typically more up-to-date and thus more hardened against these kind of attacks too.
In addition to this technical consideration there are also legal aspects, i.e compliance. Depending on the kind of data the employees have access to, there might be legal requirements for proper data protection like GDPR or such protection might be required for ISO 27001 and other certifications. Such protections are not only easier to implement and control on company managed devices, but it is also easier to argue from a legal perspective that sufficient controls are actually in place.