Of course with full time accounting, you want to either have some of "overhead" ones ("self-improvement", "lunch", "mandatory training", "all-hands meeting", "writing down all the tickets"), or you silently inflate logged time of real tasks to account for the overhead.
(I can also imagine some sort of dystopian organization where clueless product managers push the feature tickets, and management requires everyone to only work on the tickets. This sounds pretty nasty, but I don't think it will last for long - either the system will collapse from lack of maintenance, or people will start to pad the tickets. "Yes, it was absolutely necessary to upgrade node.js to the latest version in order to change background color of the login button. There was no other way")
This idea is preposterous for any small organization.
Albeit tickets are useful for a variety of reasons; when it comes to crunch time, you generally can’t be bothered. Also auditors do a bad job of verifying and validating if your tickets correspond to changes so the ISO excuse only holds so much weight.