When I worked at a big company I did a lot of mentoring and the dissonance between what people I mentored thought was the "right thing to do" and what it seemed like the organization wanted them to do (enforced via performance reviews or other mechanisms) was a huge hurdle for new engineers. Especially early in your career you're just one engineer in a huge org and most people eventually decide it's easier to go with the flow than fight against it (or they leave) but it was a struggle for people to get there.
This post seems the logical conclusion of that. Why spend your time and stress doing work that your boss doesn't appreciate? Just give them what they want, it's their job to align that with greater organizational goals.
All this being said I did not love working at a big company, partially for these exact reasons.
Not sure if / who am I quoting, but this thought isn't my for sure: the more layers of management the company has, the more times the incentives are inverted between the planning at the very top and the implementation at the very bottom.
It does often feel like Chinese whispers to the people at the very bottom: the orders make no sense whatsoever due to the distortion coming from the middle management. And, I totally agree with your assessment that OP sounds kind of sarcastic about the whole thing. Also the way they phrase it suggests it: it's not even what your boss wants, it's what's going to make your boss happy (if the boss is an idiot, they might want things that will end up making them feel sad, but that only makes your job harder as now you should also anticipate what would actually make them feel happy rather than dully following their advice.)
This post seems the logical conclusion of that. Why spend your time and stress doing work that your boss doesn't appreciate? Just give them what they want, it's their job to align that with greater organizational goals.
All this being said I did not love working at a big company, partially for these exact reasons.