If HER mask works, she doesn't need to worry about HIS mask.

Which means, it's not ACTUALLY about masks at all.

It's about control and compliance.

If she wants to comply she can wear her mask. Since Gorsuch refuses to be controlled, she is virtue signaling that SHE is willing to comply and be controlled - and will protest by attending remotely because of his noncompliance.

Example:

You're a homeowner in an HOA. You like pets. You think everyone should have pets. Some of your neighbors don't want pets. You tell them how wonderful animals are, but they still refuse to get a cat or dog or lizard, etc. You vote on a rule that every household must have a pet. It passes. Some people just refuse. One guy even claims his pets are the dust mites in his carpet! Obviously he's trying to get around the rules, which are for everyone's mental health benefit. But still they refuse to get a pet.

You'll show them though: you won't attend the next HOA meeting in person! And you'll tell everyone WHY you're not there in person! Ha! That'll teach those animal hatrers!

--

Ultimately, she's just making herself look petty and stupid.