Purpose of Plan designs

Is there anyone who can tell me how the companies benefit when designing equity compensation grants whereby the officer or director has discretion to deliver either shares, or cash for tax liabilities or exercise prices, rather than requiring a specific way only.

If the company does not benefit, why do they make such grants whereby the officer or director has discretion?

Any answer is appreciated.

John Olagues

No answers were given, although  some very high profile sources told me the the executives benefit very much as they can deliver shares when there is negaive news to be soon announced.