Actually Employee-Manager isn't always a good choice for inheritance. I used that example in the manual because a lot of people understand it immediately, however it has a weakness: the physical people represented by these entity instances can change 'type'
A normal employee can be promoted to a manager. This means that all of a sudden an object has to change type. This isn't possible in a strongly typed environment where everything has a set of types at its creation and won't gain any more types during its lifetime.
To solve this, it's often better to use a 'role' which defines the job title, so leave the 1:1 relation as-is, don't make it into an inheritance relation.