Bad bosses apply the corporate percentages top down without changes because it is easier to manage and they can say "I'm not mean, it's the rule" but he is part of the problem. The spreading of the percentages should be distributed through the organization weightened according to the contribution of the teams and sub-teams, so there could be an uneven punishing policy, which is counterintuitively far much more fair.
"Cunningham: Let me close with an example that is close to me today. I was looking to make things move on the screen and I fell upon this d3.js library. It's a nice library with a lot of examples of it doing impressive things. And then the code for those examples is 20, 30, 40 lines. And then I read the introductory material, and it says, here's our philosophy, and I agree with their philosophy. I like the picture and I like the look of the code. It's only 40 lines, but every line carried some careful thought."