Your math makes no sense. The fewer the employees laid off, the more the dollar per employee will be. What does that mean? If a company lays off only one employee, then all of the CEO's salary could have gone to one person?
Should we talk about that too?
Hate to go there on HN but there _is_ a moral side to this.
What is the cost of making the kind of mistakes this guy did? And who should pay for them?
No there isn’t. Wasting money to keep employing people isn’t good for anyone. The labor market is still tight right now so the employees are better off going to a company that actually wants them.