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.