Not possible to reduce SD without cutting headcount. They already are maxed for direct reports. If you don’t understand you don’t understand what they do…it’s not all about “filling out reports”.
Some SAMs are useless, like many reps. But if you think “reps” could take the place of a good one while doing the rest of what they are supposed to do, again, you don’t understand what they do (at least the good ones)