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Meaningless. Half the junior employees basically never take it, the other half takes the normal two weeks a year. Division leads and directors take "what they need," but that's because they have sway and no one pushes back on them for being unavailable for several weeks in the summer with their families.

The only real, meaningful consequence is that, unlike places with contractual PTO, you don't end up accumulating the PTO you don't take, so you don't get a payout when you leave the company.

Many companies don't allow accumulation or payout.
California considers accrued vacation time to be unpaid wages.
Nice! My state doesn't.
That's too bad! Consider moving to a state that doesn't completely shaft employees with "use it or lose it" benefits.
It is a phycological trap. Don't force employees to be shamed (real or perceived) for taking time off. If for some reason this was a mandated policy, it should come with mandatory minimums.

Take as much as you need but at least 15 days a year.

15 days a year seems so little to me. I have 23 as standard and then I purchase 5 additional ones every year. I also can work up overtime and take full or half days off multiple times a year.

Then I also have 8 or 9 'bank holidays' which is a public holiday like Christmas or St Patricks Day (I'm in Ireland)

Sounds like you work at my company...
I also have more than 15, I'm just saying that "take as much as you like/need" should come with mandatory minimums. :-p
It's bad for employees. There will be a ton of unwritten pressure to take less vacation than you'd be able to from a job with a fixed number of days.
Whenever I see that, I question whether I should even apply. It signals that the company will play games and implement these gimmicky things.
Absolutely horrible ripoff, and an excuse for companies to not pay back the unused vacation when the employee leaves.

I worked at a startup and by conventional numbers I would have had easily accrued ~2 months of salary with unused vacations, but I left and didn’t see any of it. And clearly taking vacation was never “the right time” over the years because there was always some fire to extinguish.

After that I only worked in companies with fixed vacation days, some of which also paid the unused days at the end of the year rather than rollover or losing them, which was nice.

Also, without a fixed number of days that you are entitled to, the manager's decision about how many days you can actually take is too easily influenced by favoritism.
I wouldn’t mind the payout in years like 2020 where you can’t leave the house. But I’ve been unlimited PTO for about 7-8 years now and probably averaged about 3-4 weeks per year. I’m confident in my output so I take the time.