There’s also the time to market and bureaucracy cost. I took over a place where there was a team of people devoted making sure you had exactly what PC you need.

Configuring devices more generously often lets you get some extra life out of it for people who don’t care about performance. If the beancounters make the choice, you’ll buy last years hardware at a discount and get jammed up when there’s a Windows or application update. Saving money costs money because of the faster refresh cycle.

My standard for sizing this in huge orgs is: count how many distinct applications launch per day. If it’s greater than 5-7, go big. If it’s less, cost optimize with a cheaper config or get the function on RDS.