The difficulty is the small sample size. Most people won't have a ton of different managers in their career and you'll change over time and your role will change over time and want/need different things from your manager.

There's also a lot of selection bias. What many people point out in these threads is that the sort of people who desire to be in management, and the sort of skills selected for in managers often don't align to what more ICs would actually want out of their managers. Managers are often hired by other managers and not by the managed, so the skills that get you the job often aren't aligned to what would make them good to work for.