I think this is something that needs to be re-assessed after all this. If they want to count attendance then each episode of sickness should be counted once rather than each session counting against the school / child's attendance. If covid teaches us anything it should be that we do our best not to share germs and try to be sure children are better / no longer contagious when we send them back to school in order to protect others.
I have 2 dc, one finished primary before there was so much pressure on attendance, and the other has been off sick more in the first 3 years of school than elder dc was in whole of primary. I have heard parents saying child was vomitting day before and they send them in next day etc. Children in the school have complained at class attendance races where their classmates bully them for being off sick because it affects the class position in the race.
If they are well they should be in school, if they are not well they shouldn't be. The current policy is too extreme.
What is your experience?