Is It Normal to “Make Up” PTO in Finance?

My manager mentioned during our conversation that in her generation, they used to work extra hours before taking PTO to “make up” for the time off, and that she doesn’t expect the same from us. But if that’s not the expectation, I’m confused why it was brought up in the first place. It almost felt like an indirect standard being set. Is this normal in finance, especially at a multi-billion dollar retail HQ? Is there an unspoken expectation to work overtime before or after PTO to compensate for being out?