Bottom line is: all employess will get less stock options than before. Since they are now expensed, it affects the companies bottom line. Options will now be given less frequently, in smaller amounts or even no longer at all. This all depends on what the company wants, but this gives no reason to increase options.

If you didnt get stock options before, you still get none.

Investors are affected, since over time the talent leaves a company and the company loses innovation and just maintains their current product.

Accountants in find new creative ways to fake out the investors. This still has no real advantage

Take my post with a grain of salt - as you can tell I am against the practice.