One unfortunate consequence in A is that it may cause the unscrupulous to delay work in order to work overtime at a higher rate. This was sometimes an issue with (non-software) maintenance
Salaried employees usually get paid straight time for overtime rather than time and a half. (That's my personal experience - I've always been paid straight time for overtime) That at least takes away one incentive to delay work to work overtime - you still get paid more, but you don't increase your hourly rate.