Earlier quoted context omitted.
If you quit (because of, say, RTO) then you quit. It's a fairly standard deal between you and your employer. If you get laid-off, employer has to give you a severance package for any number of reasons (local labor laws, agreement with the union, corporate PR). This is not a standard deal and is, simply put, more expensive than if the employee just quit of their own accord. In both cases, employer gets the benefit of…
Yes… but they are asking why now? Why did Microsoft start with traditional layoffs and then transition into RTO layoffs years later?
If you need to fine cut a few particular teams then poking it with an RTO is better than giving them a severance package. This is all conjecture, but that's probably what those up top are considering with every move.