The "goal" is simple. Make it a difficult place to work so that one would leave thus saving the firm a bundle in RIF process. Even if saves a dime it is a saving - that is the attitude.
The risk is the talent will walk away. But that is the risk they are willing to take and has calibrated it. The "talent" they consider are important have already been identified and are being taken care of in the P-M with leadership and associated perks. If you are not one of them then the verdict is clear
The extra fat has to be trimmed. Layoff is one way - expensive and legal requirements are a pain based on country & state regulations. Where as if they make life difficult like forcing RTO (all 5 days which I think is not far away) then the "lazy" may walk away. If they still stay back then comes the next trick - PIP. This is the firms Ozempic
After COVID it was the job-seekers market now it is the employers market
That is the harsh truth