I think a lot if this effect is just that people think differently from each other.
Eventually, someone is going to see something you did, where they would have done it a different way. If that person is your manager, not only do they see lots of things you are doing (and thus plenty of things they might have done differently) they also have the power to compel you to do it their way.
If you're the boss, presumable you think you are the boss because someone higher up still thinks you do a good job, which is a sort of implicit endorsement for you doing things your way, instead of your subordinates way.
Eventually, someone is going to see something you did, where they would have done it a different way. If that person is your manager, not only do they see lots of things you are doing (and thus plenty of things they might have done differently) they also have the power to compel you to do it their way.
If you're the boss, presumable you think you are the boss because someone higher up still thinks you do a good job, which is a sort of implicit endorsement for you doing things your way, instead of your subordinates way.