I knew something bothered me about it, but I couldn't figure out what it was until your post. That's exactly what I don't like about it. The "boss" writes as though his employees are leeches costing him money, and that's not how business works. I've never worked for anyone who I didn't make a whole lot more money for than I was paid. I don't see a recognition of that at all in this piece.
I see your point but I believe, and now that I recall more of the last time, this letter was speaking in generalities.
We've all seen the slacker attitude in the jobs we've held. From the employers prospective one is too many.
I would also contend that the letter was addressing the people who deserved it, not the employees such as yourself who didn't deserve it and deserved a bonus to boot. (You probably get the special letter).
The attitude that this letter is pointing out is all too common in today's work place, the employer is the enemy because he has money and the employee is the underdog, union mentality, etc.
JMHO for what it's worth.
I agree with your assessment. The tedious thing about these self-righteous, cliched, screeds is they always present some mom or pop that sweat blood to build their business.
Frankly, the “boss” is usually a fellow employee of the company, and just as conceited as this imaginary writer, albeit without any solid accomplishments to justify it.
If employees act as though they are a leech, who deserves his parasitic job, then they will be treated as one.
Still I agree with most of what "The Boss" had to say.