When we were looking at the emergency wage subsidy, we didn't really take that into account. The subsidy was designed to help as many companies as possible, no matter what their size, location or line of business. The goal was to maintain relations between employers and employees. Your question is about analyzing the options that went into the program's design. That question would be better put to the Department of Finance, which did the analysis for the design of the program.
As I don't know all the details, I can't really give you a better answer.