She's not describing the emotions of managers because they're better, more plentiful, or more valid than the emotions of underlings, she's simply refuting the claim that they wouldn't feel any at all: many of them would feel very bad and would still fire you anyway, and it's their actions that are decisive for your future, so you should act accordingly.
My take is that the managers emotions about firing people don't matter and that they should keep their mouths shut about them with anyone who isn't their therapist.
They say: "I feel terrible when I have to fire someone!"
I think: "oh well sucks to be you"
Because when HR tells them to fire someone, they'll do it without hesitation and they'll do everything they can to protect their jobs in the process.
Note: it's worse in countries with fewer worker protections. It still happens in countries with better worker protections; it just takes longer. Possibly longer-enough for Employee to find a better job and leave on their own terms.
I especially sideeye people in the position to tell the c-suite "we can fire 0 people if all of you wonks forego your bonus this year and take a <4% pay cut" but choose not to fight that fight.
Ultimately, I think it's very difficult to choose to work a job that requires firing people and still be a good person
Whole manager disposal service, yes the entire manager
She's not describing the emotions of managers because they're better, more plentiful, or more valid than the emotions of underlings, she's simply refuting the claim that they wouldn't feel any at all: many of them would feel very bad and would still fire you anyway, and it's their actions that are decisive for your future, so you should act accordingly.
My take is that the managers emotions about firing people don't matter and that they should keep their mouths shut about them with anyone who isn't their therapist.
They say: "I feel terrible when I have to fire someone!"
I think: "oh well sucks to be you"
Because when HR tells them to fire someone, they'll do it without hesitation and they'll do everything they can to protect their jobs in the process.
Note: it's worse in countries with fewer worker protections. It still happens in countries with better worker protections; it just takes longer. Possibly longer-enough for Employee to find a better job and leave on their own terms.
I especially sideeye people in the position to tell the c-suite "we can fire 0 people if all of you wonks forego your bonus this year and take a <4% pay cut" but choose not to fight that fight.
Ultimately, I think it's very difficult to choose to work a job that requires firing people and still be a good person