Soft means blocked, and that one catches people out
Everywhere else in the policy catalogue a soft mandate is the gentle setting. For USB it is inverted on purpose, and you need to know that before you touch it.
Unmanaged: no USB mandate reaches the device, and local settings decide. Enforced: the rule comes down from company policy and the device cannot loosen it. Soft: blocked by default. That is the inversion, and it is deliberate: for this rule, the safe state is the one you land on when you are not paying attention. A device can always be stricter than its mandate, never looser.