A fact predating oversized "tech" companies is that a company's lawyers and accountants are generally the last people to be laid off, if they get laid off at all. As such, this comment seems nonsenical. One can call these "bullshit" jobs but these folks are generally not the ones who get laid off in the initial rounds. Some of them will of course be assisting the company with the process. What do we call the jobs of the people who get laid off first.