I've heard this sentiment from people who have laid those off and it always falls flat to me.
Laying off 1 or 100 people compared to being laid off - especially when the person doing the firing, usually a Director or above, is making 3-4x at least what the line employees are - is like comparing pricking your finger with a needle to cutting it off with a dull knife.
It should be difficult if you're not a sociopath, but they're so incomparable it's not even a statement worth making or considering.