This is not a government imposing something on everyone, but a company making decisions for themselves with the information they have available. Possibly information we do not have: maybe during previous waves they saw significant tension between people who chose to mask and those that didn't. Moving that animosity onto HR might be worth it even if it changes nothing about COVID. I'm not saying that
is the case - as I said we don't know - but making a decision to address the issues in front of them without studies that address their particular concerns and situation and some reason to be skeptical is just... how almost all companies operate almost all the time.
Heck, do we even know that this mandate doesn't require good masks?