Will have to read more about Taylorism, thanks for putting this on my radar.

I can see how the post reviews could be toxic, but pre estimates could also be toxic especially if estimates suddenly become hard deadlines. I think it comes down to nuance in both cases.

Post estimates could tie into performance reviews and bonus allocation as well. Where your bonus and performance would be a tight feedback loop, and determined by multiple peers vs. a single manager.

It really depends on each individual org which way works best