The best I think is to keep Bitcoin on offline wallet, lightning network is not offline (2-of-2 multisig) and are still in the stage of testing while many vulnerabilities have been fixed even on wombo. Although, with the release of wombo which makes lightning network channel size to be more than 0.1677 BTC, but yet at the stage of testing too, which means it is not advisable to hold high amount of bitcoin on lightning channel for now. I am only commenting about myself not company, I will prefer to buy cars paying the on-chain transaction fee with my Bitcoin on hardware wallet which will make me feel secure than opening a channel of large Bitcoin amount, only few amount of on-chain fee is needed if compared to the car I wimant to buy. If people make use of lightning network for daily transactions, like buying from shopping mall, eatery and the likes will be better, because I can not afford to be paying on-chain fee for such small amount with such frequent transactions and this can reduce the mempool congestion. If taproot has been activated and supported by many wallets that support lightning network, it will also help in fund recovery while lightning network will also be more safe to use in the future with more coming implementions, but I will rather prefer to have just small amount of Bitcoin which can serve me for a month if people are using lighting network actively, I think this is better, this is just my opinion.

It is not about the safety alone, transactions of high amount of Bitcoin is not frequent, but low amount transfers will be frequent as I implied above which I believe lightning network is suitable for.