Well please understand there's a element of Devil's Advocate here....
But of course

Discussing the merits of techniques I use make me aware of the fears other may have. You've raised a couple of very interesting points in this which both tend toward ethics:
In this particular example Matt Inman hasn't harvested links for non commercial use and then missapropriated them for commercial interest. I feel it's important to defend the ethics behind what he has done... it may be a subtle difference, but an important one nonetheless - there was never any doubt about the purpose of 10ReasonsItWouldRuleToDateAUnicorn.com - the source code is precisely the same as it is now, including the "Don't want to date a unicorn click here" link at the bottom of the page. It was always clearly an advertisement for a dating site - all that has changed is that this page is no longer on a domain of its own.
The other point I found interesting was the hypothetical office clerk accessing a banned site at work. This is actually a much more difficult one, as there is perceived guilt on three sides. I'm pretty sure that any tribunal would not accept a firing over a single instance of missuse of IT infrastructure, but asssuming they did for the sake of argument... was the clerk employed to work or to surf the net looking at things her friend's sent her in personal emails? The moral dilema here is much less easy to distinguish.
What these concerns tell me is that this style and methodology needs to be applied carefully and selectively with full explanation to the client of the potential pitfalls. Not only that but also never to deal with dodgy clients.
At the end of the day, there are any number of unscrupulous people who will redirect a seemingly inocuos link to something much less savoury indeed - some for financial gain and others seem to gain pleasure from such actions.
....So what was the point of the redirect after the links had been established?
Rankings, in a word - inbound links build domain strength.
There is also debate over is it ethical to create content specifically to gather links or not, I firmly and truly believe it is (I would say that, it's what I do for a living). But there is a very good reason I say that, links are the online equivalent of "word of mouth" Don't Irn-Bru and the Leith Agency
deserve the attention that their hard work receives?? Same applies online the way I see it
The debate and discussion is never something I shy away from, because I continually learn from it - please never feel you can't play devils advocate
