Partial agree. Yes, the marching band et al. were “issued out” to MDR and iMark despite the near-certainty that iMark was about to be permanently unalived (though I wouldn’t be shocked if the next season sees Hellie R preserved at the expense of Hellen E). My point is that the marching band wasn’t an incentive, but a reward. While someone who thinks consequences matter might think more in terms of incentives, I think it’s clear enough the Eagan cultists that run Lumon are not concerned with consequences so much as they are with some perverse (and, frankly, perverted) moral system they have divined whereby people are supposed to get what they deserve, as in irrespective of the consequences.
So the marching band and other “treats” as incentives for future performance don’t really make sense if the plan is to “terminate employment” as soon as the performance is over. Because there will be no future performance. A reward, on the other hand, does not carry the same presumption of an incentive for future performance: it may be earned based on past performance, irrespective of whether there is an expectation of future performance.
Again, you’ve got to stop thinking like a utilitarian or other kind of consequentialist, and start thinking as a deontologist, where morality is premised not on desired or expected results, but on some more metaphysical notion of right and wrong that exists irrespective of our mere human ends.
Deontology is nuts when you really think about it. And so is Lumon. A natural fit.

I also saw it as a reference to ending of the Graduate, with the two lovers running off together to what seems like a hopeless future. It even had someone pounding against a window!
I had the exact same feeling. Like, ok, you’re on the bus, but what next? Hello darkness my old friend…