By your metric sales are also “gameable for a price” as long as you are willing to take a big enough loss essentially an unlimited number of people will buy new cars at 1,000$ a pop.

What makes metrics like manufacturing actually “gameable” is you can still sell the cars manufactured with the buzz from manufacturing more X than anyone else. Pump the numbers for 6 months and then cut production and coast until product is sold off. Your out a little time value of money but it doesn’t take much free play to cover that.