It does when you get to do that job indefinitely, and perhaps have a whole career of doing that job in different places. Lots of bad middle managers out there have whole careers being bad middle managers.

Nobody gets to keep waiting tables or cleaning bathrooms if they are bad at it.

Employees can be pretty terrible at their jobs and keep them if they can show up on time and sober. Schedule coverage is more important than almost anything else.

It might. Suppose I was a policeman and my job was to reduce crime in the city. I spend my days cruising, talking to coworkers, doing paperwork, meetings, and sending emails. When there's some emergency near me I show up, but kind of wait in the back while other officers do anything.

I would be bad at my job, and if I kept doing it indefinitely, i.e. if I wasn't quickly fired, then there would be a discrepancy between my nominal job (reducing crime) and what I actually did (nothing).

In this case it's the middle manager creating or propping up bullshit jobs to make themselves look more important.

Not talking about the manager’s job. Talking about their reports.