Just a quickie: Todd Bishop at the Seattle-PI put together an informative post, Deciphering Job Numbers, which graphs out Microsoft's increasing employment numbers according to broad discipline.
Wow, what do you think?
Personally, I really don't know why "Sales, Marketing, and Support" needs to track "Product Research and Development." Again, taking up the performance analogy, I'd start massive trimming there.
Both of those curves need to start a downwards trend and need to be the focus of layoffs. I'd also be really interested if we have awful products that require a greater amount of support / effort to sell and market, especially considering what's the comparable investment of that effort given the products' profits (or lack there-of). If the ROI just isn't there for those guys then that's key data to push forward into deciding which groups to cut back in: if you're creating a messy-complex product that requires us to hire scads of people to sell, market, and support it, perhaps we need to get the hell out of here and cancel what we're doing.