I think it really depends on the company and the founders: I have seen it both ways with friends. There are folks who don't even take a single day off every yea

I think it really depends on the company and the founders: I have seen it both ways with friends. There are folks who don't even take a single day off every year in spite of having "Unlimited vacation days" because of a poisonous culture where people who take days off are considered to be slackers by peers. I think this is due to leadership failure because one of the reasons this happens is because the company is so "lean" that they can't afford to even miss one person for a single day. On the other hand, there are places where the CEO forces people to switch off their phones and GTFO because they are sick and have been working their asses off. As an employee, I prefer the two weeks deal because it is clear and concise and there is no b.s. about whether I can take days off or not. My company does that and also shuts down during christmas holidays from the 24 till Jan 01. I feel like that in all makes a pretty decent holiday package. Also, to answer your question regarding the fact that this is another parameter to track. You could just get people to self report PTOs on whatever HR management system you use?