I actually think it's not about the low level managers. I think those folks are more permissive than what senior leadership would like, hence these stupid tracking tools. If your report gets stuff done then you don't care that they are in the office. Senior leadership just sees a bunch of engineers who cost money and they want to maximize ROI. And, they see the bottom rung of managers enabling these slothful engineers to remain lazy, which is why these internal tracking tools are created.