Well sure, but you're missing the point: If your managers are only measuring LOC produced they're playing on a lower "logical level" than if they were measuring something closer to the actual intended goal(s).

Dijkstra: 'My point today is that, if we wish to count lines of code, we should not regard them as "lines produced" but as "lines spent": the current conventional wisdom is so foolish as to book that count on the wrong side of the ledger.'