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Not turning in a self-review or annual review?

We are approaching our review deadline and one of the managers on my team is considering not turning in an annual review, neither from his senior manager or from himself.  We have a big transaction we've been working on so busy season has lasted 4+ months so far and his justification is that the time he spends writing it isn't worth the end result.  He was rated a 5, 4, 4 in the past 3 years so he thinks his reputation will speak for itself.  
Has anybody ever not turned in a self review or known somebody who didn't? What was the result?
Personally I think he's going to get heat from the partners and end up dropping him to a 2 or 3 at best when he realistically should be a 4-5.  But another part of me also wants to know what happens if he doesn't turn one in.  (We are in the Big 4 btw)