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In my experience, the decision is made several levels above the person who is tasked with actually meeting the about-to be-laid-off employees.
The people making those decisions never have to face the people impacted.
Exactly this. The layoff decision comes from upper management or finance. Immediate managers may get to decide who goes, but it’s more likely that HR made a choice based on previous performance reviews.
Immediate managers still may not be the ones who decide who goes.