Is it? People will still feel guilty when taking time off, and it's possible that forcing people to take time off means the vacation time will be even less respected. "I won't bother that person, they'll need the time" vs "they're just making sure they meet the quota".
Oh absolutely, I consider any time you take to stop yourself from needing more time off to be 'needed'. The goal is to stop long-term accumulation of stress, not to remedy it when it gets too bad.
