A similar thing happens at the company I just joined. It has a "move fast" culture. I push for new roles that are genuinely needed now. My boss "approves", but finance puts the brakes on for review. HR doesn't want me yelling at them, so they post the job to "get a jump on collecting resumes".
If I lose the battle with finance, the job evaporates. If I win, we scoop up the resumes, and hire someone within a week.