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Why wouldn’t it have been grossed in payroll? If it was not then they’d probably consider de minimis.
If there is a filing requirement, you should tell the company that their employees should file, but also note risk is low if they don’t. If the company decides not to provide prep again then I think they have an obligation to tell their EEs that they should file on their own. They can probably get an NR return for $100 from Taxes For Expats or H&R Block expat tax & get a small refund. lol
Do any of you not source it to work days and realize it’s probably peanuts? Then advise the client accordingly. Sounds like the client has given their view. Maybe a bit late in the day to push back on compliance obligations cos the numbers are minimal.