Unless you're fully remote and far away you'd probably go to the office on your last day and would therefore be expected to bring the company laptop back.
Theoretically, the company could file a police report regarding stolen property. Obv this doesn't scale, and the mismanagement of the layoff created enough chaos to make proving that a former employee has company property is doubtful. The laid off employees did not even get instructions regarding returning company property, so attempts to recover that equipment before any such instructions are provided would draw even more lawsuits. The person who knows where all this gear is located is probably long gone. The Germans have a word for Twitter management competency: Schlamperei.
A better managed Twitter before the new management change would have entered a leasing arrangement for corporate laptops and leave out the not core focus of attention.
They're either sending someone to my door to pick it up unboxed, or paying for my time returning it.