Fascinating, and I am not sure I could follow it all. Perhaps I am too literal or simplistic.

If a company has fixed an employee's compensation as you describe, then they have built into their calculations the cost of the employee being off the job and on vacation. It is already there. If the employee does not take the vacation and works, then the company is getting the allotted vacation time "free" from the employee's unexpected production. If the vacation is taken, there is no unexpected cost, so no adjustment in salary or other offered benefits is warranted. If companies pile on work so that employees feel guilty about taking vacation, then the employee should be compensated for the loss of that vacation, which has already been factored in as paid, unproducing time.

But, I am self-employed, so I have no problem taking time off if my work is done. My boss always understands!