Of course: if they need the security, especially if it can't be achieved with a standard TOTP generator, it doesn't really make sense to rely on whatever their

Of course: if they need the security, especially if it can't be achieved with a standard TOTP generator, it doesn't really make sense to rely on whatever their employers have lying around (which could very well be not an Android/iOS phone, new enough, with enough space, bootlocked/un-rooted enough, or even a phone in the first place).