Companies I have worked for where there has been implicit (and sometimes even explicit) overestimation of staffing needs when requesting extra people to counter the fact that the entire hiring round will not complete before the inevitable next hiring freeze.

I'm not talking the large scale stuff like Meta assuming the metaverse was a trend that would require their company to grow 50%, but the medium scale stuff like a department in a 1000 person company putting in to hire 12 people instead of 8, etc.