What is likely occurring at Amazon is that the board has outlined that executive and line managers should be paid based on number of reports beneath them and this is a scheme simply to get more butts in seats so manager can be paid more. Before you say that can't possibly be correct, consider you don't know Amazon. At Amazon this sort of out in the open cheating or ability to game the system is seen as a mark of power. It's the same as cheating vendors or publishers. It's seen as a positive. Secondly the management culture is that employees are mere chaff to be used in any way possible to increase management compensation and power. There is absolutely no way this has anything to do with making Amazon better as a business.