The mechanic is delegation. Forfiles is a file-search utility that supports a /c switch to run a command against every file it matches, so forfiles.exe /p C:\Windows\System32 /m notepad.exe /c "cmd.exe /c <payload>" quietly runs the payload once, using notepad.exe as a throwaway search target it never actually touches. Pcalua.exe, the Program Compatibility Assistant, does the same thing with its -a flag: pcalua -a <path> is meant to relaunch a program under compatibility settings, but it will relaunch anything handed to it, including a dropped executable or a script.
Neither binary is flagged by application-control policies that block cmd.exe or powershell.exe directly, because forfiles and pcalua are Microsoft-signed utilities with legitimate uses (batch file operations, compatibility troubleshooting) that ship on every Windows install. That is the entire value proposition for the attacker: the parent process in the telemetry is boring, and unless a rule specifically watches the command-line arguments to these tools, the execution looks like nothing happened.
Scriptrunner.exe (part of Microsoft Intune's management agent) and WSL components (wsl.exe, bash.exe) extend the same idea to Linux userland or MDM tooling: an attacker with local access invokes a subsystem the security stack was not built to inspect. In practice the two variants a SOC analyst hits most often are forfiles and pcalua, because both are present on stock Windows with no extra install and both are documented, working LOLBINs with public proof-of-concept commands.