Please do not be situationally unaware. The first and easiest cuts will be people who are not in office 1/8 (excluding remote roles) Management has stated on multiple occasions there will not be any flexibility. I think most layoffs will be at the director and above layer because the company needs “doers” but the rto refusers are low hanging fruit.
The only exception would be people who have had a consistent in office presence and have pto scheduled on 1/8. Other than that they are looking to trim. Directors have left because they cannot be remote. The line has been drawn in sand.