>> Revenue per employee is largely an arbitrary number as well, hence I object to its being used as evidence for anything.

I disagree. It is a pretty good quantitative measure of how your business is setup. How much money a company has obviously affects its decisions in a big way, and it is only logical that how much money a company has to spend per empolyee affects the business decisions it makes. I am not taking a position for/against the rest of the article, but you argument that revenue per employee shouldn't be used as evidence for anything does not pass muster.