You are starting off with the wrong assumption that IBM will sit on its hands and just pay their bills with the extra 2.3B (and more from increased efficiency). Just look around. You are at a site which is frequented with brilliant minds teeming with innovative ideas. IBM is budding new business in very promising areas, and they want to focus on these. Just cut them some slack in their decision, because they are the ones who have been in the business in person, they see the whole picture, and they have the neck in the game.

(Disclaimer: I work for IBM, but these are my personal thoughts, and do not reflect company position.)