I am saying if you sign a work for hire agreement, and are later determined to be an employee, the company owns the IP because you are an employee of the company, not because you signed a 'work for hire' agreement.
Conversely, if the company assumed you didn't need to sign a 'work for hire' agreement because you were an employee, but the IRS determined you were a contractor, you would retain the rights to your works.
Conversely, if the company assumed you didn't need to sign a 'work for hire' agreement because you were an employee, but the IRS determined you were a contractor, you would retain the rights to your works.