Actually, that's exactly my point. I'm pretty sure that H&R Block don't hire and then lay off a large number of permanent staff, if that's their business model. They'd use seasonal or short-term staff for their busy period (if they're sensible).
Trust me, I understand - I work in computer software, and in our business it's par for the course to have big spikes due to product releases. A well run business will meet those spikes by using contract staff. You could say it's all in semantics, but at least with contract staff there is an understanding by both parties that the employment is only short term (often only for a specific project).
Nice point, Gribble. Plus, when you have an employment model that has seasonal layoffs as a known option, such as construction or manufacturing, it is stated often and early, with warnings as the yearly purge happens, with promises of binging at the turn of the year.
Good business models avoid layoffs, as much as they can, as it shows a strong demand for their services and products, instead of a fluctuating demand for it. When I was hired at Micron Technologies, back in late-Spring 2006, a big deal was made about how they had only had to layoff once in their history and that they were a stable employer, although they have laid off folk since, more than once, be it due to the market or other reasons within management.
While it is a reasonable option, workforce reduction/layoff, it is something that you come to when you cannot avoid it and is, generally, not something you should work into your longterm planning, at least without the employees knowing it. Although most of us on here are in no way exposed to the inner workings of Wizards of the Coast, or their parent company, there are some assumptions that are obvious and okay to make, they just do not need to be mean spirited, nasty, or like throwing gasoline in a fire in a crowded theater.