I've done this both ways - working at a company with full WARN act and with Garden Leave. Trust - Garden Leave is 100x better.
With the WARN notice and a 60 day countdown, it's awful. You have 60 days of coming into work with everyone trying to figure out who is getting cut and every single request being filtered through the "is this a sign that I'm going to be one of the ones kept/laid off" paranoia. Every report request, every request to train people, every request to update documentation, every request to look at a job posting, every request to optimize or automate something - even when the layoffs are like 10% of the people. And then there are the people that get so paranoid, they shoot themselves in the foot by quitting prematurely (they literally save no one).
In some cases, people start to openly try to stab co-workers in the back. It gets ugly in some places. It's awful. And then, the day of - it's escorting people out. All the people looking for calls or managers coming over - it's exhausting not just for the people leaving, but everyone around them.
Garden Leave - a bunch of 10 minute meetings hit, you get told to go home and get paid for the next 2-3 months, you have full benefits that entire time and you know what your severance is. You have time to process and plan. Not a whole lot of stress, games, STILL having to do all the nonsense (heaven forbid this still happen during review time) and everyone going feral. You get paid to look for your job and the people that laid you off get to figure out how to redo everything you've been doing.
Both still meet WARN act guidelines and the results were absolutely the same. One is way less stressful and a far better use of your time.