News reports confirm the rumors we heard over the weekend about eBay's layoffs. Details are scant, but our sources say some departments are losing as much as 22 percent of their staffing. Development managers have been told to expect to lose 1,700 "train seats" next year. That's programmer lingo for weeks of developers' time; one train seat is three weeks. Do the math: That means at least 100 programmers are losing their jobs in the cuts. Adding insult to injury: eBay is spending $1 billion in cash and stock to acquire three companies — payments firm Bill Me Later, and two Danish classifieds sites. What a stupid PR move, to combine the two announcements: Those getting laid off will wonder how eBay has money to spend on buying companies but not paying employees.