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Okay, but still, there are a number of possible scenarios here.
One is that they figured out that by both denying health care AND taking out life insurance policies, they could duke the system for a while and make a quick buck. Until the insurance companies notice. Which they will, clearly, because they write the damn policies and the checks, and are just as vicious and sneaky as Walmart.
Another is that they looked at demographic studies of their own employee population, found that in certain locations they were very old, and took out policies on that basis simply to manage their own risk without consulting the insurance implications at all.
Another is that some dumb Walmart executive wanted to build his own little empire within the company, and came up with a really complicated scheme to attach finances to hiring policies or something, and BSed his boss that it was a great idea and that he should be in charge of it, and hid the questionable sides of it to protect his own ass.
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