My unqualified, unlicensed guess? No.

Mostly flat-out hell no for a vast majority of people who simply up and left. But for a few who could have almost passed the convenience of the employer test (company reimburses home office expenses, they have a separate room for home office, they have a separete business phone, etc).... almost.

However, the one item the totally kills it completely is the inability to be eligible and actually claim a deduction for home office expenses off federal taxes. The Tax Cuts and Jobs Act suspends this deduction for W2 earners from 2018 to 2025. Therefore, this criteria is unavailable to use in the convenience test, and nearly everyone who fled the state b/c of covid can't flee NYS taxes.