Such refusal is a sign of maturity in an MT member. Taking a stand to protect your department from unrealistic requests is part and parcel of being a responsible person to begin with, at the management level it starts to make the difference between a company that will continue to function and one that will be dysfunctional soon - if it isn't already.

The complete lack of empathy on display here is proof positive for me that this person does not have what it takes to be a successful manager.

I've just taken my company through a 50% drop in revenues and we've survived, stronger than ever, not a single person got laid off and all our bills are paid. That didn't happen because I treat my co-workers, partners and employees as replaceable cogs and if I would give my second in command the order to get rid of 50% of our workforce I would expect some serious pushback on that. Not that I would ever do that.