Recession budget for IT

So Gartner is urging businesses to create a secondary, smaller, 'recession' budget for their IT departments in case the economy falters.

I can't see too many IT departments accepting the scenario of two budgets. If I was an IT director and I accepted two budgets, I'd be expecting to receive the smaller one, irrespective of economic conditions.

I'm interested to hear whether anyone has actually implemented two budgets for the coming year, or whether they would entertain the concept of two budgets. Do let me know your thoughts.