The only one in the meeting to blame is Alice. May be that's why Dilbert didn't point the blame towards her (obviously being wary of the fist-of-death)...
Just as I said in the previous days comic, Dilbert is yet just another manipulator and is now coming out of the closet. He uses unrealistic time lines to make management happy, then blames others for missing them. With just a bit more time he will become to to realize that "There is no Leadership" (Slight Matrix pun)
As usual, Scott outdid himself portraying one of life's great truths in one strip... Dilbert is really who most of us are, hardworking and always eager to do good, while Wally is who we would like to be more of, knowing how to say "NO" ;)