> And as I stated, a manager should not necessarily make more money than the people they manage.

"Should not" is very different than "does not". In reality, managers almost always make more

> Do all NFL coaches make more money than their players?

on median, yah they do. you're thinking of the BIG winners who get 10/15mil or more a year (+ endorsements), but most football (and baseball) players don't make nearly that much. most NFL coaches are in the 2-3 mil range, w/ some much higher (10-15mil)

The management role is different and in most large companies is higher valued and more highly paid because they bear the brunt of whatever happens, good or bad, from their team.

Depending on the level of management and the systems involved it could also become involved in audits, regulatory matters and potentially handling confidential information for the company. Think of it this way: a manager of a team of 10 developers probably has a budget of 1.5 - 2.0 million dollars in just headcount, maybe higher. If your average developer on that team makes $100k, isn't it worth it to have the manager make about 20% more because of the responsibilities?