I think part of it is from a coaching standpoint, it is much easier for someone who calls out a lot to attribute it to a medical issue, family problems, etc.--things really outside of the realm of the store's control and reasons for which if you were to draft a CCA on attendance on those factors alone, it can easily be dismissed by the ETL-HR, STL, or HRBP due to the sensitive nature. I've had TMs who have horrible attendance call out wise that it took forever to get them to that stage simply because a lot of the times they would say they were in the hospital, collapsed, or anything else. Especially with getting organizations like ADA involved in some cases, it is especially tricky.
Lates however, pretty much 90% of the time you are well enough and fully capable to come into work, but you didn't give yourself enough time or make it a priority to come in on time. Personally, I do not mind if someone is late every now and then cause shit happens. But...I have several TMs currently where they are habitually late. I'm talking 15, 20, 25+ times late during a 90 day period when I pull their attendance detail. It's where I might ask "Oh, has anyone seen so and so?", and someone say "Oh it's only just now X o'clock. So and so usually is here like 10 minutes after." To me that's way worse cause you being late is the norm, instead of the exception. In those cases most of the time when I talk to them and let them know how bad their tardiness is, they usually improve it.
Sometimes TMs just need someone to step back and tell them about their attendance because they are late or call out so often that they don't even realize it anymore.