Earlier quoted context omitted.
Theoretically it is; practically corporations are implicitly immoral - they’re not human, they have no feelings, it’s only left to whatever (HR in this case) procedures are in place to ensure a positive outcome. Such procedures tend to fail when you move fast and break things.
No matter which way you try and slice it, there's always a human at the end of the decision. A human made the policies, a human made the layoff decision, a human decides to enforce policy.
More generally, sticking with the status quo is a moral decision. Just because you feel less guilty because you just followed orders instead of "making a choice", that doesn't make you morally neutral. We like to talk big words about how "evil only exists because good people do nothing" or whatever but when facing the banality of minor evils every day we not only do nothing but shrug our shoulders when others do the same.