its more the intent on why that benefit existed in the first place (primarily to benefit local restaurants near the HQ) due to a deal the company makes usually between the city to subsidize their physical office space. By using it for other goods (hell im even suprised it was greenlit for WFM use cases) the person is bypassing the intended benefit for the city in whatever city the office is in.

realistically the company is just looking reasons to fire some people without needing to pay for for severences, but the point is sorta like what happened with the PPP loans. they were meant to be apent keeping employees on payroll, but they were misused by some people for other things.