Also, spoofing an email address wouldn't help. If you respond, it will go to the spoofed address, which is the correct one. They need to send it from their own email address, which means that you only need to verify that it's send from your manager's address, or just manually send it to your manager.
This shows up in email clients as "From: [email protected]". When the recipient replies, they don't notice that they're sending a reply to a different address than the one their client claimed was the sender of the original message.
Receiving SMTP servers need to be configured to require SMTP authentication for messages claiming to originate from the company's own domain.
Or validate SPF / DKIM and enable it for their own domain.
Now if you ignore that and respond anyway... well, there's not much anyone can do about that.
I look at mail headers more often than necessary.
Do you think you'd think twice before responding to a mail from your manager asking for information that they had reason to ask for? Would you challenge them to verify themselves over the phone at 11:00 PM, just to be sure no one spoofed their email address?
I bet I wouldn't, and I'm paranoid.