I'm implying that Apple's cash pile belongs to investors and shareholders. Part of that money is used to pay employees. However, that cash pile is not a charity for employing workers that is no longer needed at the company.
There’s another possibility, which is that the group of executives who built the largest money printing machine in human history have a better understanding of how to maximize long term value than whoever wrote the Forbes article complaining about Apple’s cash reserves.
I don't know what about their comment implies they want layoffs.