And if you don't have unlimited sick days, it's much worse because people refuse to stay home so as not to use up their allotted time off. My wife used to work at a place that lumped PTO and sick days together, and it definitely created a culture of coming into work no matter how sick you are (especially if you already have plans to use your PTO).
What difference does it make if you did the "right" thing by using up all of your sick days by September and then have to go into work with a cold in November?
You don't know if you will or won't use sick days in the future, so IMO, you should use them as soon as you get sick, instead of "banking" them and hoping you need them later. But either way, I was arguing more against companies that don't offer unlimited sick days than employees who don't take them. I think having a limited number (or worse, lumping them in with PTO) actively encourages people to come into work sick.