How could other companies could also use the SAS model regarding employee perks?

Companies must have at least $50\%$ profit margins to make the model work.

If the correct consultants are hired, with proper training the model could work.

It is impossible for others to replicate what SAS is doing.

The model can be replicated but the companies must fully buy into the idea. Perks and incentives can't be cut simply because of a slow quarter for example. The company should be committed and as a result, the employees will be committed as well.