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Imo, that "exceeds" should be reserved for people whose SKILLS and the work they accomplish in the allotted hours exceed expectations. Not people who simply exceed normal work hours.
Someone who does better work in 8 hours is better than someone who does the same level of work but just stays late.
I don't mind people working 12-14hour days. If they're happy doing it so be it. 
I don't understand it and its not for me, but who cares. Where i start to to have a problem with these people is more often than not, they try to push this lifestyle onto other coworkers who prefer to spend their time at home/doing other shit. 
Like, you can stay at the office until 9p.m. but if you honestly believe i will accept a teams-meeting after 5p.m., you can screw right off. And don't whine about it either, because I'm not the one doing too little, you're the one doing "too much". >

I don't mind people who work 14 hours days. Where I mind is when they basically end up "setting the standard" at their workplace and then everyone else gets compared to them when it comes time for performance reviews, promotions, etc.
It's an unrealistic standard for anyone with a family or other responsibilities or, to be honest, a healthy work-life balance and hobbies. It's nothing to do with being "lazy." Sorry but I have 2 young kids and 2 dogs, and probably spend more time "working" at the end of the day than someone who spends 14 hrs at their actual workplace... because I come home and have to cook and clean and look after babies and wake up through the night. But to an employer, I work "less." Is that lazy?? Or would I be justified in being annoyed if my employer asked why I can't/don't work as much as that asshole? >

Most performance appraisals are essentially a does not meet, meets, exceeds type of breakdown. So if these people are extra dedicated and churning out more productivity while maintaining quality, they are fair to set the bar for exceeds. It's the people who are unsatisfied that they get a smaller raise or bonus when they only get a "meets" that complain and honestly, I don't get the complaint.