I don't think comparing sales to engineering is a good way to approach this. While sales is input, engineering is output. Sales is profit center, engineering is cost center.
It's much worse than that: gaming sales with targets has the exact same effect as doing the same on programmers. It creates a sales org that is a problem to the entire org.
I have worked at a place where sales did not sell features that did not exist. The key to that was that they had no quotas/targets and weren't blindly evaluated based on KPIs. Sales and technical support were deeply integrated, let's call it SalesSupport (like DevOps, get it?).
