I think that the four categories are in order. I look at it as the strategy and tactics that come from upper management are the idea or planning phase. Thinking of what you want or need would be the strategy and then how are you going to get it would be your tactics. The actual action to achieve what you want would be the programs and project. This is how most things get done so I think that the issues that come up in your example comes from who is doing the thinking and who is doing the work. A possible solution would be to have a project or program member advocate present when these upper management tactics are being selected to provide the point of view that upper management doesn’t have.