Harry J. Gensler has a formulation of the Golden Rule that avoids some paradoxes including this one: "Treat others only as you consent to being treated in the same situation". Links:
* http://www.harryhiker.com/goldrule.htm
* http://www.harryhiker.com/et/et-08-00.htm (the exercises linked to by this link explain more than the initial page)
It's not like Dilbert to hate on good ideas, normally he only points out how management fails at everything it tries, or how they do the opposite on purpose. Besides "Doing unto others" is not giving them anything, it is how you treat people, its not "give as you would be given to"
Scott is just hating on Christmas here, sleight of hand.
Neat strip... Also a slightly odd one. I know the business world tends to be governed by self interest, BUT this is not something I would typically zing my pointy haired boss about. :p