it is a requirement on test execution reporting.
Indeed in our scope we often have test plans with test scripts which can go from 10 to 100 test steps.
Having only a reporting at test script execution is not relevant for a test manager since the execution of test with 10 steps and a test execution with 100 steps both count as 1 in the KPIs.
Having a finer granularity (eg: at test step level) would be more representative of the real progression of a test plan execution and adjust test strategy during major test phases.