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Companies cut people to increase efficiency or to lower headcount because of decreased sales. It would be hard for any sane person to call Dell inefficient, so this must be more of a reflection of the economic situation. µ
A READER WRITES:
There was a young man named Dell,
Who told his salesforce, "Give 'em hell".
But when times got rough,
His love was tough,
And he jettisoned those who couldn't sell. (That's enough Limericks, Ed.)