While the demand for an remains high, the reality is that the technology is designed to be a one-way street. Automated, "push-button" decoders for the PHP 7.x era are largely a myth or highly unreliable. If you must recover code, prepare for a manual, technical process involving bytecode analysis rather than a simple file conversion.
A company loses its original files due to a server crash and only has the encoded production files.
There are legitimate reasons a developer might need to decode a PHP 7.2 file:
They work for PHP 5.6 or older versions where the encryption was less robust.