

Two coworkers on equal footing is one thing (though still discouraged), but when there’s a power imbalance (ceo-hr, manager-associate) it becomes a pretty significant conflict of interest.
Some examples;
A Manager gives favor to their lover and promotes them over other employees that fit the position better or did more to earn it.
CEO signs off on a big bonus for their subordinate lover, who then shares it with them on a fancy cruise.
I ran a setup like this for a couple years. Super handy being able to literally press the power button remotely; especially when/if the system hangs and becomes unresponsive.