The whole letter seemed pretty well written and as good as it could be, the severance and benefits are generous, all good except for this part. It reminded me of Gavin Belson laying off the Nucleus team. If you're "taking full ownership" but there's no financial effect on you, what does that mean exactly? You felt sad for a few minutes while you were writing the letter?
It means they are taking the credit for making a good business decision. When the share prices go up because of the layoffs, he wants to make sure everyone knows that he is responsible for it.