Similar to honeymoon phase but in the business world. Its the short period after someone leaves a business to start their own business, or the original business changes hands. It is characterized by better quality and more expensive toilet paper. It usually ends after a short time when the new owner/boss decides that it was important to cut costs and comfort. It is a symbolization of how a new owner thinks the people working there deserve better until they turn into the same kind of boss they replaced.
I looked forward to when Adam bought the business from his dad Mike, but after the soft toilet paper phase it became the same old grind