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The key insight

The software cares about who gets paired with which hours.

If everyone's hours are identical:

There is no meaningful pairing.
Every salary gets multiplied by the same number.

If everyone's salaries are identical:

Again, there is no meaningful pairing.
Every hour gets multiplied by the same number.

So either one being constant destroys the pairing effect.

The sentence I want you to remember

Don't memorize:

"One factor being the same is enough."

Instead memorize this:

The software differs from the manager only because each salary is paired with its own hours. If one variable is the same for everyone, the pairing no longer matters.

That is the real reason.
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