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They might also be worried about finding a new job, and would prefer to make their exit when they already have another signed offer in hand, even if it means losing out on the extra cash.
People make decisions based on a multitude of factors, and your statement is shallow and ignores much of reality.
159 is 8.4% of X
Equation: Y = P% of X
Solving our equation for X
X = Y/P%
X = 159/8.4%
Converting percent to decimal:
X = 159/8.4\* 100
X = 1892.85714A lot of people just view their job as a thing they do for the compensation. Taking the offer or not is about the opportunities and struggles they'll be facing either way, not their personal feelings about the company.
I really like my current employer, but if they offered half a year of wages as severance I would take the deal without a second thought.
I can't fathom why anyone would refuse such a deal.
It depends on how you assess the risk. If one is certain that within six months they will find a new job that is as good as, or better, than their current job – sure, why not? But some people might come to the conclusion that the risk is too high. Especially if they like the role/team/company.
Switching jobs also carries “transaction costs”. Doing interviews, perhaps LeetCode tests, etc, can be exhausting.
Another factor to weigh in: Many companies do RTO now, so if Automattic offer 100% remote work, that itself is a pretty good selling point.
With these considerations in mind, I can see why some employees will opt to decline the offer.