It’s a cynical way to view the C-staff of a company. I think it’s also inaccurate: from my limited experience, the people who run large tech companies really do want to deliver good software to users.

From my much broader experience, this is missing the required cynicism that C-staff want to deliver software they think is good based on the criteria cynical yes staff tell them constantly is good. I’ve never met an exec that didn’t want to deliver something good; most execs I’ve met don’t actually understand what good is or how to benefit people.