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It would be amusing but counterproductive to have a layoff email talk about how they’re firing their best and smartest employees.
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If you are really doing a reorg / restructure / reimagination you would likely be losing some good and some bad, some new employees and some people who have been there since day 0 (and everything in between). I think it would be productive to acknowledge that.

But the reality is it is a standard MBA driven "bottom x%" cull dressed up with some 4d chess strategy.

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So just leave it out.
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