The full document is even more absurd, this is just the highlights

A company decides it needs to change its logo.

This can improve or hurt sales.

The larger the company, the less the logo should actually change.

A minor logo change probably has very limited stylistic meaning apart from the original logo. So it can be a very small effort.

But

If a multi billion dollar conglomerate pays a graphic designer a mere $5,000 to draw up a few logos and do some testing with customers... What if the redesign fails?

Then the marketing team and executives have acted irresponsibly.

So we need justification.

We need to spend millions of dollars.

We need a long process.

If that fails, then who could have known? We spent so much money.

But you can't spend it on logo design, because, well... There's not very much logo design happening here.

So instead... This.