I have actually received performance review notes at my current and former job (both with unlimited PTO) for not taking enough PTO...
But in both cases, the CEOs actively encouraged PTO. At my current job, people take PTO regularly (several people at my department have taken roughly 3-4 months of PTO over the course of the past 12 months, and were promoted). What matters isn't time-in-seat, but whether tasks get done.
They actually have difficulty hiring people though because it wasn't a great place to work under the previous CEO a few years ago, so the Glass Door score is pretty low, and it's been slowing edging up over time. But it's gotten to the point where about half of the people who leave for greener pastures end up coming back within 6 months.
But in both cases, the CEOs actively encouraged PTO. At my current job, people take PTO regularly (several people at my department have taken roughly 3-4 months of PTO over the course of the past 12 months, and were promoted). What matters isn't time-in-seat, but whether tasks get done.