The finest putdowns are usually the simplest. To wit, check out IBM's Chief Executive Trashtalker, Samuel Palmisano, whose elegant use of the past tense relegates HP's current status to that of a mere has-been innovator. Now, says Sam, HP is forced to acquire new companies just to keep up, thanks in part to Mark Hurd's slashing of investment in research and development. Speaking of Hurd, Palmisano also th