Every pilot that leaves is replaced with one on a lower pay scale/increment. This is all the accountants aim for.
Never mind the training/upgrade costs, they are cheap when amortised over the forecast career.
This is why the training ban is effective, regardless of cost, they cannot train replacements if they have no trainers. That said, I am surprised the accountants have not contracted A and B and others for training services as a package with buying their shiny jets.
Every retiree and resignation is seen as a cost saving by the accountants. They don’t even have to do anything to take the credit!