Who would come up with such a nonsense? Regardless of B2C or B2B, knowing what your users need solved is crucial, irrelevant who eventually the buyer is (user vs Manager)
This is why we strive to talk to the actual users as well, to understand what the company really needs.
Some companies are worse than others, but I've got many examples of how the team manager, and everyone above, was unaware of essential procedures performed by users, sometimes even on a daily basis. Without which operations would grind to a halt.
Similarly I also have many examples of companies where the higher-ups selected a competitor without considering their users, and it all ending in tears as the product couldn't do what was actually needed for daily operations. Most of them struggle for a while to make it work, before pulling the plug and coming to us.