This is exactly why KLoC is not a good measurement. If you know about this, you will make sure you match everyone else by embellishing your line count with comments, copy and rename functions or extra deep nesting. The manager will still not know anything without looking at everyones code.
A good manager should recognize that if a developer does nothing but annotate code with comments, and that's not what they're expected to be doing, there's a problem.
