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Tell them their salaries were computed taking into consideration that they’d be working over 40 hours per week.
You could explain that they are not allowed to have ‘comp time’ unless they are employed by the government.
Give an inch, take a mile. Bottom line is that the company is being generous when it’s not required to provide anything additional at all. I would pose the question to the whining employees as to why they wish to work for the company in the first place. Maybe invite them to survey other companies to see how they handle “excessive” hours. Most exempt employees would not want to become non-exempt employees but at the same time some wish to be treated as if they were when it comes to what they perceive as OT. Were these employees promoted from non-exempt to exempt? Do they understand the benefits to being exempt? They can’t cherry pick when it suits them. Word of advice – don’t refer to the flexibility/scheduling shift/etc. as “comp time” for anyone. It doesn’t exist for non-exempts and creates a clock-watching mentality for exempts.