Sorry - but this misses the point. Yes, I guess that some US business will end up being serviced by people from off-shore, but actually not much. The reality is that the business is moving off-shore. The US no longer warrants having the huge percentage of the IBM employee base that it has as it no longer has the business from the US that would justify it. Countries like Brazil, China, India, Russia are growing much faster. So I would more regard this as moving the people to where the business is....and yes, there are some functions that could be done anywhere (such as development) - and why shouldn't other countries be given the opportunity to develop products for the world as well as the US, especially as they can do it for less.
IBM is a true international company, with commitments all over the world. The US still has the vast majority of the employees.