I have run into this at a peer level though. I've negotiated WFH and extra vacation and have learned to keep it in the down low. They get mad at me, but I'm not the one that is their boss and I couldn't care less if they WFH.
I haven't taken a month-long vacation for a while but when I did a few times in a long-ago role, there were definitely people who were at least a bit incredulous that I could get off with doing so.
Yes it is a thing. It starts when you get promoted to a more senior role. The thing is, nothing much changed inside or outside, so many people feel they need to make a point. They start to dress differently, behave differently, introduce distance - to make sure others understand who is in the "superior" position.
I noticed thin in insecure types or those who need some confirmation of their value. But there are many people who are exact opposites, especially in the younger generation. They understand that being a manager doesn't mean giving orders but supporting your team in their work. It's so much easier for everybody.
That's basically my point.
Probably the worst scenario of business owners you can work for.
OTOH, a good small company can be really good. Decisions get made quickly, you know most of the people and can talk with them, much less BS, and more of a sense of purpose in what you're doing there rather than being a cog. I worked in one a few years back and loved it. They are tough to find, though, as a real 'small company' is different than a startup in that they're a bit less crazy in terms of growth.