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I'm not an engineering manager, but I am a tech lead of two teams with roughly ~15 people across them. I frequently advocate for folks to take time off and encourage folks to find healthy ways to disconnect.
I also know folks who's personal value (their own self-evaluation) is tied to their outputs in work and currently live alone in this covid-19 work from home world we're in. For some, taking time off can actually be a negative effect.
As an aside though, I'd say we definitely don't have a "never use your PTO" work culture. As an example of this, our paternity leave is pretty amazing. The policy back in 2018 was only 1 month (still not bad, but not as great as other places). We updated it in 2019, but Riot backdated it to all births that occurred in 2018. I ended up acquiring an extra 2 months of time off.
I'm one of those people that are really bad at disconnecting from my work, because I genuinely love it, and I'm highly engaged. Some of the folks from my office legitimately threatened disabling my work messenger and email access if I didn't disconnect responsibly. :)