If the mandate hits the bottom line negatively, via losing important workers, tax breaks or penalties won't matter. No money there any more, anyway. Damned if you do, damned if you don't from an employer's perspective.
Bidan is going to have to go to outlawing the unvaccinated, I think.
Companies can drug test, I'm guessing because certain drug intake is against the law. Would follow that if non-vaccination against specific threats are made illegal, companies can require vaccinated only. So, if employers bitch enough, US government can solve the problem by making the unvaccinated criminals. Transfers the problem to the government and employers are just following orders.
It's come to this because TPTB can't let Fauci be exposed, IMO. Fauci has his fingers in too many holes in the dike. Vaccinations legitimize Fauci's claims/strategy for TPTB's purposes.