In my experience it's not just the judgement of the manager but the judgement of their whole reporting chain. All of which can read the reviews and may be the ultimate decision makers on promotions/ratings.
Yes, it does depend on the organisation. I do expect my manager to read and have input on my reports, as my team’s outputs indirectly affect my manager’s outputs.
I question the value of this the higher up the chain it goes, as managers get more and more removed from the people doing the work. That said, it does happen and it’s not always a good thing.
In those situations, you can address the comments directly in the review, or summary, but you can’t directly control what other people take out of the reviews.
