Updated from 3:37 p.m. ESTYou have to admire Tom Siebel's nerve. Fresh from his year as technology's highest-ranking Pollyanna, the chairman of the software firm that bears his name is once again predicting a rebound in IT spending. Speaking at a Credit Suisse First Boston technology conference in Scottsdale, Ariz., Siebel told attendees: "I think the Q4 environment is more robust than the Q3 environment for information technology." While he declined to give any guidance for Siebel Systems' ( SEBL) fourth quarter or 2003, Siebel did provide a modestly optimistic outlook for the sector in general, saying, "We see people using budgets in the fourth quarter -- and when we see the economy return to growth we'll see a return to investment." "This is deja vu all over again and we know how it ends," said Mark Murphy, an analyst with First Albany. "The company will most likely make its fourth quarter numbers ?