It’s the ship of Theseus in corporate form. Even if all the people are gone but the culture hasn’t changed, is the criticism inaccurate?
Can you expand on this? What was the culture then versus now?
For example back then it was the culture to have suit inspectors ensure you had the right clothes on and even measure your socks. (PBS Triumph of the Nerds)
So IBM hasn't been doing hardware R&D for about three decades and abandoned software R&D well over a decade ago. R&D hasn't been in their DNA for a long time, their previous contributions notwithstanding.
Even a 5 second google search says you are wrong.
You don’t get to change the goalposts.