The base assumption of measureable performance is wrong. What if somebody sat all day in the office doing nothing, just talking with one of the best performers once in a while.

S/he is nothing but a drag on the team, on the papers, but in reality s/he might be the brains of the operations, with a "high-performer" as company front.

Abstract that away and you can see HR gunning out everyone but sales. Sales can do nothing without a good product, except sell themselves extremely well.

My personal base assumption is that HR, with the 10 % rule without external oversight destroys more valua then it creates. The powerplays alone are enough to wreak havoc.