I disagree, for most situations attendance is being there, and perhaps some indication of why a person was not there (approved, unnapproved, pre-notified etc). Performance is a different topic that should be addressed in a different way, e.g. the grade book. As I say "for most situations", your situation may be different, but I prefer it if Moodle addresses the most common situations.
Attendance is more than just being there....
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