That depends on the local laws in place. For example, under the Working Time Regulations 1998 (in the UK), the firm is legally required to ensure all workers take their statutory days off. “Unlimited PTO” doesn’t mean anything because it’s a legal requirement that the workers take those days. You have a bit of say on when the worker takes those days, but you risk the HMRC coming after you if your workers don’t take their holiday.
Soooo no, in some countries Unlimited PTO is a bit less of a scam, because you still get your statutory holiday anyway, so anything after that is a bonus.
There was once a QA tester in my last job that had to be taken aside by a manager at the end of the year and told “You haven’t been taking any leave this year. You will use those days you’ve accrued before the end of the year or both you and I are in big trouble. This is not a request, you are going on holiday!”
Not literally nothing. A good few people were arrested and over a billion dollars was recovered as a result. Germany issued an arrest warrant, but Panama doesn’t have an extradition treaty with Germany, and refused to hand them over because the owners of the law firm that facilitated the tax evasion held Panamanian passports. There was however a few US Citizens who were indicted on tax fraud charges and thrown in prison for it.