Some of us, unfortunately, can't take vacation, even though we are entitled to it. I manage a convenience store for a major convenience store chain, and changes in policy require that vacation time be charged against the regular payroll budget. As a result, the double whammy of paying my vacation time PLUS the person who covers for me exceeds the budget...and isn't allowed.
Vacation time isn't prohibited for managers...but it might as well be.
I found the comments about taking a vacation flippant, to say the least. Most businesses are struggling to do more with less. It shows an amazing selfishness to say to your co-workers "I am going on vacation. Handle my work while I'm gone." What employer won't take that kind of attitude into account when deciding among who gets rewarded and who gets cut? Maybe the story was meant to be a joke?