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If you place all leaf nodes at the "bottom", then yes. But in many companies you will find some engineers reporting in to very high ranking people - including the CEO some places - and still be "leaf nodes".

Those guys can be paid as normal, or they can be paid according to execs at similar slots in the chart, depending on why they are there. The latter will often be accompanied with a suitably important sounding title to justify it, but still be effectively engineering positions with some advisory capacity tacked on, often with wide latitude in picking and choosing what projects they want to work on.

A reasonable number of organizations also explicitly have "grades" associated with people and have parallel non-managerial grades for engineering that goes fairly high. E.g. when I was at Yahoo a decade ago, there were engineering grades that went up equivalent to 3-4 managerial levels - near director or VP level if I remember correctly. They'd still be leaf nodes, but in the more critical teams.

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