Most of the time, this short-circuits:

  understanding importance of code quality/testing
  && willingness to allocate dedicated time to achieve code quality
  && having ability/position/power to withstand management's pressure on just deliveries

In over twenty years of my career, the value was "true" only twice.

also when that value becomes "true", pay tends to be below the average

fwiw, it was wayy below average for me the first time, and was wayy above average the second :)

Depends on the manager and on the developer.

I've seen "senior" developers that are very happy to skip writing tests (or write useless tests that basically just return true) even though their management was happy to allocate the time to do decent testing.