3. The government doesn't like employers providing untaxed benefits. If an employer told a manager "You are allowed to have sex with employees and fire them if they refuse", manager would not be taxes on the economic value of the services. See Rudy Guiliani
You make this too complicated. Harassers sue the employer because the employer has deep pockets in the form of capital resources and, most of all, insurance.
3. The government doesn't like employers providing untaxed benefits. If an employer told a manager "You are allowed to have sex with employees and fire them if they refuse", manager would not be taxes on the economic value of the services. See Rudy Guiliani
You make this too complicated. Harassers sue the employer because the employer has deep pockets in the form of capital resources and, most of all, insurance.