Paradigm : Appraisal Vs Resignation

A forwarded email that I received:
A newly-joined trainee engineer asks his boss, "What is the meaning of appraisal?"

Boss : "Do you know the meaning of resignation?"

Trainee : "Yes, I do."

Boss : " So let me make you understand what an appraisal is by comparing it with resignation. "

Appraisal	Resignation
In an appraisal meeting they will speak only about your weakness, errors and failures.	In a resignation meeting they will speak only about your strengths, past achievements and success.
During an appraisal you may need to cry and beg for even a 10% pay hike.	In a resignation meeting you can easily demand ( or get more without asking ) more than 50-60% pay-hike !
During an appraisal, they will deny promotion saying that you did not meet the expectation, you don't have leadership qualities, and that you had several drawbacks in reaching objective/goal.	During resignation, they'll say you are the core member of the team; that you are the vision of the company, and so " How can you go ? "; you have to take the project on your shoulders and lead your juniors to success.
There is a 90% chance of not getting any significant incentives after appraisal.	There is a 90% chance of getting an immediate pay-hike after you put in your resignation.

Trainee : "Yes, boss, good enough. Now I know what to do. When you are about to do my appraisal, I will resign."

I emailed the above to a colleague who had just tendered her resignation last week. Though she LOLed reading it, she said her resignation was like the appraisal- k'mno counter offer and her weaknesses were brought up.