Which is why unlimited was born, because now you never "earn" any so you never "lose" any, and thus can never accrue any either

See the government saw employers with "use it or lose it" policy as "screwing over" the employee, so they ban it believing all companies would just accept they would have to allow accrual of PTO / Vacation time

Reality is that is not tenable for most companies and many people (like me) would just rack up years of time because we never take any off (when Possible I just cash out any PTO / Vacation I get, but many company stopped doing that as well)

So in response to the government banning employee lost their access to guaranteed number of days, instead how have this "unlimited" which is also an impossibility.

IMO "unlimited" is many many times worse than use it or lose it with a guaranteed number of days every year