I agree, it seems like they were trying to come up with the most expensive way to answer the question possible for some reason. And why was the finding in the end to upgrade M1 users to more expensive M3s when M2s were deemed sufficient?
If employees are purposefully isolated from the company's expenses, they'll waste money left and right.
Also, they don't care since any incremental savings aren't shared with the employees. Misaligned incentives. In that mentally, it's best to take while you can.