I get the point that the author is making, that any given employee's work is more complex and difficult than you might guess from a short summary, but... Well,

I get the point that the author is making, that any given employee's work is more complex and difficult than you might guess from a short summary, but... Well, that's the case for everybody? At the end of the day the company still needs a way to judge how valuable any given employee was. The article complains that managers end up competing on who plays the calibration game better, yet a lot of suggestions at the end boil down to "managers should play the calibration game harder". I'm not sure there's a systemic solution to this.