I doubt a tech would make that much. These are probably project leader positions
Most of the high earners that I know of that have been laid off are specialized tech people. An experienced tech with a certain skill set can indeed make the salaries mentioned. However, these jobs are typically located in very expensive areas (silicon vally, etc)... so really the salaries are not as impressive as they sound. A carpenter making 40,000 a year in a mid sized city has a higher standard of living then a "over paid" tech in a big metro area.
As for the idea of managers being laid off... I haven't heard of that happening to any large extent. They almost always protect their own. I agree with the poster who suggests that most of these layoffs are techs.