Restrict read/edit access for a Manager, when Manager Visibility is enabled

Customer wants to restrict read/edit access for a Manager on his/her subordinates' owned record, if manager Visibility is enabled at the company level.
For example: If SM1 is a manager of SR1 and SM1 owner profile says that he has Edit Access on his owned records then, he will get Edit Access
on the records owned by his sales rep.
Current requirement here is Manager should not be able to edit the records of his sales rep but should able to only View. And manager also
need the Edit/Read access on the records which they owned.
Is there a possible workaround ?

I have devised this to our customer:
First, create a custom text field named "Reports To" on the object, say, Accounts.
Second, user JoinFieldValue to set a default value for the "Reports To" field: equal to the "Reports To" User field value for the current owner.
Third, add a new value named "Manager Read-Only" to 'Account Type' picklist. make sure that this picklist value is active.
Fourthly, add a new page layout marking all Account Fields as 'read-only' and name it "Account Read-Only layout".
Fifthly, create a new Account Dynamic Layout and set "Account Read-Only layout"
for Field Type = "Manager Read-Only".
Sixthly, create a new workflow rule condition for Account object ( before modified record saved ). Use the workflow rule condition similar to UserValue('<Alias>') = [<ReportsTo>] and set the workflow action to update 'Account Type' picklist value to
"Manager Read-Only".
This is just an example. Customer needs to improvise on this.
Any more suggestions please ?

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