3rd party for legal reasons. It helps them in court if there is a lawsuit. They are not liable.
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Money.
I think they are removing responsibility as far away as they can. I believe the story about the 3rd party. How convenient to be able to point to another entity and say "it was them." They are probably afraid of a workplace shooting or some imbatard retaliating on a personal level, so nobody knows a particular individual or even the positions/roles involved in the decision.
Coaches have no final say
Hr is. On the first layoff the used an outside company to assist in determining layoffs. Not sure about the 2nd round of this one. Coaches evaluate each one on their teams but don't have the final say.