It's a useless question anyways, because the company gains nothing by "budgeting" for death, and loses everything by settling on a real number. It's like asking Boeing how many families they expect to send payouts to in any given quarter. The only answer is zero, and any answer above zero is itself negligent.
It's not exactly useless, as it is a serious business concern. However, asking it the way it has been phrased is useless, as you've stated, stating from the start that you are planning on paying out fees like this is just dumb. It is good business planning to be aware of the fact that it is a >0% chance of unintended bad things happening, so let's take out an insurance policy to cover for that contingency. There's a difference between planning for the fact that an accident is possible vs planning to cause an accident.
Exception events like are usually covered by Insurance.
However companies do provision for payouts in potential cases whether private/ class action or government regulatory ones , they are legally required to do so and disclose it in their filings.
