4) remote status will be considered when planning or organization changes
Right, which is why it's not "stealth". It's right there for the public, and investors to read.
Employers don't owe you severance because you disagree. It'd be perfectly legal to just terminate the people that refused to come into the office. Plenty of tech companies did this. They didn't announce the details, but when your employer requires you to come into the office 3 days a week, and you refuse, you'd better believe it's not going to be "that's okay we were just asking nicely".
By allowing them to remain on, for some time, it's giving them the opportunity to look for work locally while keeping their job at Dell. Or decide to move, their choice. Why is this bad?