[Groxx]

A manager with no technical background is very likely to dismiss refactoring or code layout as wasted time.

But they're very likely to throw the biggest "guaranteed to improve code" book they can find, with the biggest company name on it they can find (Microsoft), at all the programmers under them, whether or not it makes sense. And they're more likely to use the book dogmatically, rather than pragmatically, and much of the book seems structured to encourage this use.

[nickelplate]

I don't think the book encourages this. There are several instances where it concedes that consistency should take precedence over using the "bestest" practice for example. Also, the dogmatic manager will be dogmatic regardless of the book or standard they use as a reference.