Everyone who currently has a carryover balance is getting paid out, so I don't see how that would help costs during a layoff unless that layoff is 6+ months out.
Personally I carry a balance of close to 4 weeks (my current max accrual) as an extra cushion for job-changes or a rainy day and they will pay me out for it. I'll stick that in my emergency fund and it will serve the same function.