Here’s your argument then. The very nature of the relationship between worker and boss under current capitalist economics is inherently exploitative. To further use that leveraged position as a cudgel when a worker does not use a gift you give them in the exact way you wanted is morally evil. The money is budgeted, the intent is irrelevant.

Defending this is a defense of a evil action in an inherently oppressive and exploitative situation already. Only someone who has done similar, or someone who feels the need to become the devils advocate would defend it. Neither of those people deserve to have their opinion respected, just as they, you, don’t respect the workers position or the scummyness of the action itself.

This argument will not convince you, because you have already sided with the boot and your tongue is glued to it.