You might be taking this a little too seriously. Mr. Adams may simply be demonstrating the human condition, rather than condoning it. Sadly, there are plenty of Wallys. And, sadly, they are equally creative in avoiding that which they are paid to do. However, the whole point Dilbert is to point out the daily fallacies and fallouts we all deal with in the workplace.
I guess Asok / Mr. Adams has taken on the attitude of many of his readers by accrediting Wally´s actions and attitudes as good/hero-like/magic. That is really sad, cause if Wally is a hero to most of the people reading this comic, then I am no longer surprised why some fellow coworkers always seem to be able to strip off unwanted/undesirable tasks to people who have too high of a moral code to continue this methodology.
Mr. Adams may have to change the name of this strip from Dilbert to Wally. But that would be too sad; Dilbert has a social conscience where Wally has none. Dilbert has ethics where Wally has none. Things are v. messy.