Much like The Spousal We.... meaning "You". Your Boss would use this when he/she has an undesirable task to assign, but doesn't want to appear unpopular by telling you to do it.
The Boss We: "Hmm, the system is down but these budget reports must get out by tomorrow. What we need to do is work all night and crunch numbers by hand. Too bad I can't stay and help, see you in the morning."
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