Well, there is a hidden externality here. Traditionally helpesk and tester roles have been a "feeder" for sysadmin and developer roles. They are entry level jobs that are easier to get, a company gets to see who is talented and ambitions and they "move up" to more complex and technical work. If that pipeline disappears because helpdesk and testing have moved offshore, then the Western IT firms lose the ability to hire capable people that for whatever reason haven't gone the CS degree route, and those people lose the opportunity to get into the industry too.

Penny wise, pound foolish.