[a_c_s]

Re: #2: in some US states, if you are laid off you are entitled to be compensated for vacation days you have accrued but not used.

[taeric]

This goes to the point that time off is something you have earned. It is literally part of your compensation.

So, having a policy of "take only what you need when you need it" would be akin to giving everyone access to the same bank account that runs the company and trusting them to use only what they need and/or feel is fair.