Personally I think things go in phases with all strips. I really think this strip is a hoot, and for that matter just flagged five favorites in the last two weeks. I think this whole tangent of salary freezes, employees putting the company second, calling bs on HR initiatives is reflective of what is happening in the real world. A bit close for comfort at times, but it'd be nice if we could react like Dilbert and Wally at times. Only downside is I'd be afraid to post some of the recent ones on my office wall as they hit close to home.
As for the drawing and such, I don't see anything too significant myself. I don't read dilbert for the artwork, I'm afraid.
This is my current all-time favorite! Reminds me of the last few years at my former place of employment. Pay cuts, moratoria on training & travel, offshoring, regularly-scheduled layoffs -- not because the company was losing money, rather steps taken to make the company more attractive to buyout offers -- contributed to complete loss of faith in and respect for management. Rolling eyes and dismissive grunts don't begin to paint the picture.