The unkindest cut of all: the trouble with offering employees early retirement incentives is that to be fair, you have to offer them to the entire workforce, which means that some of the people most vital to your future may decide to take the Blue Shilling when they want to decamp to pastures new – and the trio of top computer linguistics scientists that are leaving IBM Corp for Microsoft Corp (first item, this page) say they plan to take advantage of IBM’s new round of early retirement incentives you can understand why, as the New York Times reports, one of the three was locked out of his Bethesda, Maryland office after he said he planned to leave for Microsoft.