They wear you down and then they beat you up and get you to do what they want. Let Wally take the PHB out into the woods, it'll be years before the PHB finds his way back. Reminds me of that movie with Richard Dreyfuss in which this move was called "death therapy".....
Burying the "root cause of their failure" would involve burying the PHB, most all of management, many of Dilbert's cow-orkers, the CEO and probably the entire board of directors. Need an awfully big hole. Maybe they could invite them to the mine from "Gold Rush" and use one of the excavators? Leave them under the tailings pile, maybe. And, of course, anything that did grow there would be toxic. Probably annoy the Canadian government, too.
Then, freed from management stupidity, Dilbert's company would become an efficient, money-making machine and a great place to work. The comic wouldn't be fun anymore. Or reflect the hell many of us who read it readers endure daily!