Well to be fair to Wirral, they haven't said that this is their plan.
Instead they have managed to waste public money commissioning a report that tells them the blimmin obvious i.e. the less children who have statements, the less they'll have to spend on statement provision.
If they were any good as a council, they'd be refusing to pay for such shite and demand a rewrite from someone who has actually got some knowledge of SEN and the law, with decent, legal and innovative suggestions for improvements and if necessary reduced expenditure.