It depends on your job and responsibilities. I've had managers/POs/PMs/... work 90% and simply take every Friday afternoon off. But if you're a dev then yes,

It depends on your job and responsibilities. I've had managers/POs/PMs/... work 90% and simply take every Friday afternoon off. But if you're a dev then yes, taking half a day off is pretty meaningless. I see it as a way to force yourself to take 22-23 additional days of vacation, and at least two of these every month.