I think you have it backwards. This is how you accomplish a 75% reduction while only having to lay off (and pay severance for) 50%! Musk again playing 4d chess.
However, I have a suspicion that there is a certain type of person with low self esteem and high intelligence that will respond very well to being treated this badly.
As this constructive dismissal is clearly part of the mass layoffs, they would also be subject to the 60 days notice under the WARN Act (or 60 days pay to waive notice).
Elon announced the policy with the intent to be able to fire employees who refused to come in to the office. However, because WFH is part of employee contracts, enforcing a WFO policy would constitute a constructive dismissal if actually enforced by Twitter. Meaning, not for cause, severance likely required under WARN Act, etc.
Hope can't achieve orbital velocity.