Can you name a service that charged companies thousands/seat/month that turned out to be almost or completely useless? There's lots of random services sold to corporates that are not very useful (all the random benefits besides health care, life insurance, and other big-ticket items), but the per-seat charge of those is much smaller.
Google Jam Board (and other digital whiteboards) had high upfront capex and lowish opex. Probably close to the price for how often they were used before being killed off.
Same with the MS surface(?) tables (not tablets). I saw load of companies buy into the hype and then discard.
There are so many. Can I start with Oracle databases?
Every consultant ever, but to be fair that's not per seat.
Not a service, but do you remember Scrum Masters? We had them as full time employees not so long ago. Pure fad.
Companies love to waste money on that kind of service, before this website became everything about AI, every week someone would post how they saved a gazillion dollars by leaving vercel or AWS to self hosting as an example.