There are probably some intangibles. Plenty of companies beg there employees to take time off to reduce burnout. Raising productivity.

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Right. A semantics game to make people feel better about taking off. Meanwhile when you don't, that's extra cash free to be invested.

Maybe

Maybe whatever days you don’t take off should be paid out yearly instead of accruing to some end date where you leave the company.

Still stand by that taking a break from work is healthy and it makes sense work incentivizes time off.

I agree, but a company witholding YOUR money, and offering BACK to you as an inventive for you to take more time off because you didn't plan to take time off is a semantics and emotions game. Often times that PTO gets paid out as a bonus and can get taxed at a higher rate.

It's also a one-sized fits a approach to, you get 2 weeks off vacation, and hope that's some healthy recovery... Maybe some need more, some less. I should be allowed to choose.