While Developers and Managers inhabit the same physical space, they really live in different realms. They see different portions of the spectrum.

They are both in the same car, but Devs are at the wheel and Managers only see the GPS.

At the wheel, there are many moving parts. You must pay attention to the road, to the cars around, to the traffic signs. You must focus on the immediate surroundings.

In the GPS, things are linear, simple and predictable. It's all about outcomes (ETA 25min). All complexity is abstracted and you can concentrate on the bigger picture.