"When either a direct-line supervisor or someone as high up the food chain as you are supposing here asks for something you pretty much give it to them. Or get fired on the spot with good cause"
I've been at jobs where I have several master passwords which I am not allowed to give to *anyone* - the only other person who has them is the owner of the company. There is a manager or two in between us in the organization, but those particular passwords and policies were very clear.
Line-managers of various sorts in between me and said owner did ask for access to things on occasion, as well as directors and whatnot from completely other departments - and in such situations, rather than be combative, I would explain the situation delicately and respectfully, and then we would handle the situation however we saw fit - whether that meant we both went to see the decision maker, whether that mean they would raise it on their own, or whether they wanted me to raise it for them....
I'm a sysadmin. I am a facilitator, and a protector of someone else's assets - not a power-hungry dictator.
Even if the owner of the company walks in and asks for access to "everything", to which of course he is entirely entitled, I will try to find out what's up and what he really needs. I might explain why, while of course it's his stuff and I will give it to him on his insistence without question, there are some risks he's exposing his organization to by doing this. This has, so far, universally led to a "Huh, those are great points, I hadn't thought of that, nevermind.... all I really need is X.