Well, that's a little bit different. For companies that actually need more help to grow their business but can't afford to do so, this tax break will give them a $5000 buffer for the realized growth to eventually cover the cost of the additional salary.
I'm not going to lie and say that it would necessarily be a bad thing if it were true that highly-profitable companies like Microsoft, Apple, Google, and Exxon-Mobil, in some misguided attempt to avoid paying taxes, hired more people than they really needed. To the contrary, it would actually be a good thing for the overall economy and the government's tax base. My point is that no company is that financially misguided or that altruistic.
Ironically, the "author" is criticizing Microsoft for doing something that he sees as underhanded to avoid paying taxes, when, in fact, Microsoft does not do so*. And, I'm saying that Microsoft doesn't actually do it, but would actually benefit the economy and federal government if they did do so.
*I'm not saying that Microsoft doesn't do certain things to gain tax breaks, because they certainly do. My point is that hiring more employees than necessary isn't how you go about doing it.