I came to a company last year where they were forecasting how they were progressing on a project by counting the number of objects that had been written. As in, the tech lead estimated the project would require like 200 object classes and some PM was crossing off objects as they were being written.

Anyone who has completed a complicated functional program would probably understand how that could be a misleading measure of progress and, worse, lead people to spend time writing poorly engineered untested code. I think the people who implemented this system understood that counting lines of code was a dumb idea, but somehow thought this was better.