Using Apple's P/E ratio with Beats sales assumes that the Beats headphone business is exactly the same (or very similar) as Apple's overall business, which is not the case. A comparables analysis would be more relevant.
It's easier to see where "my" money is going. I'm doing the spending. I don't however, have a clue, where "our" money is being spent. So why would I donate money to the cause?
No. The point, as stated in the article, is to remove unmotivated employees quickly. Since employees will stick around until the offer is made, this dilutes its original purpose.