Panel 2: "One of"? You're holding your head and sighing over downsizing by ONE person? A "higher-salaried" person, no less: someone who would probably have less trouble than a cubicle-dweller finding a new position. If Mike had been ordered to do a Saturday Night Massacre of 50% of the Dilberts, I would be more sympathetic. But he's not. He's being asked to grow a spine and make a decision like an adult, one who has earned a position of authority. Again, he has not progressed since college.
Panel 3: Here we go.
Panel 4: Yep. And as pointed out already, that's not going to solve anything. Someone will get kicked upstairs into his spot, and that someone will have to eliminate one position, and it'll probably be a less well-informed decision. But that's a Patterson for you. When in doubt, run away.
Now, by request, a link to aprilp_katje's Carrie parody. http://docs.google.com/View?docid=dv883kc_1hth27z&revision=_published