That's only worth doing if you're trying to cut costs though. If the company has unmet ambitions there's no reason to shrink the headcount from 10 to 8 and have the same amount of output when you can keep 10 people and have the output of 12 by leveraging AI.
Note the difft between "cost cutting" (do less, to lower cost) and "efficiency" (do same, but with less cost)
If your engineers become 20% more efficient then your margins are better and your problem is solved. (Indeed if you have tech that can make any engineer 20% more efficient then you are back in the game of hiring as many as you can find, as long as each added engineer brings in enough additional revenue.)