I didn't love the accountant analog. Part of the problem, aside from measurement, is impact. A great athlete can make outsized impact. And while I'm sure a horrible accountant can make an outsized negative impact, it's unclear to me if a great one can make an outsized positive impact. What would that impact even be? Programmers impact can be felt with rev speed, quality, maintainabilty, performance, etc. It's hard to measure how much one person on a team can affect those things but at least they all matter and are felt, even if difficult to measure.
I'd like to know more about elite researchers. Or surgeons. Or oncologists. Or long term value investors. Are there folk in those types of professions who have outcomes who seriously outstrip the top 10% of their peers?