I am in complete awe of Scott Adams' ability to find humor in the current business (and technology) world. As a former (and recovering) manager and executive, I've been on all sides of this issue. I was CEO of an enterprise software company when the “dot-com bubble” burst, and how to present the issue to employees was one of the many issues we wrestled with.
My favorite frame is the next-to-last one. Getting middle-level managers to agree on which employees would be laid off in a downsizing was agonizingly difficult, and almost always required me to decide for many of them. Scott Adams' solution to this challenge seems very attractive in the abstract...