They don't exist because a certain deadness of the soul is required to do SAP implementations. Anyone who has done it will understand what I mean.
Your information about what share of revenues individuals receive is wrong in my experience. They way this business works is that a project gets staffed with a few who know what they are doing (and are often not employees), who may get 100% or more of their nominally billed rate, filled with the 1/3 to 1/8 people you mentioned whose main task it is to look busy and not say too much.
I remember some wit on Slashdot commenting that "SAP is how Lucifer interacts with our world". Having had some experience with various Tier-1 ERP systems I suspect there may be some truth to this theory.
In my experience the only people making >100% are the partners. So you are correct that they are not employees, but not necessarily that they know what they're doing...
Your information about what share of revenues individuals receive is wrong in my experience. They way this business works is that a project gets staffed with a few who know what they are doing (and are often not employees), who may get 100% or more of their nominally billed rate, filled with the 1/3 to 1/8 people you mentioned whose main task it is to look busy and not say too much.