10,000 line workers can easily be replaced by another 10,000 people with (likely) little to no education, credentials, etc... CEO on the other hand? Doubt it.
What you need to look at is impact of decisions. If the CEO makes a wrong decision the entire company can go down. If a worker makes a wrong decision it's much less of an issue.
I don't see any particular justification for "What you need to look at is impact of decisions." Why is "impact of decisions" a more important criterion than "who does the work."
Unless the employee gets his hand caught in a machine, the press jumps all over it and stocks plummet 5%.