Not many managers really understand technology well enough to make correct decisions unless manipulated by clever engineers. Unfortunately, in today's strip, Dilbert is not proving himself a very good manipulator. He should (1) have made the decision for the PHB; (2) produced a plan chock full of impenetrable technical jargon; (3) prefaced the plan with a one paragraph "Management Summary" that states: this is the path recommended by Microsoft (or IBM or HP or other big company) and no one can blame you for following this recommendation if it goes wrong; (4) passed the PHB a pen.