There is a deeper lesson here: Someone was thinking of lines of code as an asset, not a cost. It's a an error you also see in junior programmers writing reams and reams of code. The lesson is a harsh one for us code lovers, at least it was for me: Code is a means to an end, and an expensive one at that. The best code is the code never written. Our job is to solve problems, not to write code. You can use LOC as a crud…
Not even that, I'm not a civil engineer, but it looks pretty hard to add a ton of concrete without really helping a skyscraper, but I could add a few thousand lines of code without improving a system one bit, and even more lines to make the system slower, more complex, and still not add any functionality. LoC is about as good a measure of a system quality as weight is for an aircraft project.
This is a very good an analogy. A plane has to weigh something, but the absurdity of measuring how much progress you’ve made building a plane by how much weight you’ve added is immediately obvious.