So obviously relationships are bad when there's a power dynamic, and between different management levels is a common subset of this. However it feels like many people are spending more and more time at work, and it also seems cruel to say: "you cannot get to know anyone romantically during 50-75% of your waking day."
Just not people you have a supervisory role over, because obviously that could be coercive.
I don't see what's wrong with a supervisor dating a suboridinate if both parties are consenting and the supervisor is not abusing their power. This taboo has never made much sense to me.
The supervisor can already be abusive towards their subordinates. You don't need to introduce a relationship to introduce the possibility for abuse. Why does a relationship automatically become wrong when these balanced power dynamics are already in place?