No it's not, because even if he took a salary from Apple, that would be on top of his income he's getting from Pixar dividends. So it's no 'strategy' because th

No it's not, because even if he took a salary from Apple, that would be on top of his income he's getting from Pixar dividends. So it's no 'strategy' because there is no trade off - the two income streams are independent. (I guess it could be called a 'strategy' if the goal is to pay as little tax as possible, but it's not - the goal is to maximize net income, otherwise one could 'win' by not making any money at all).