2-1. Planning is the process by which commanders (and the staff, if available) translate the commander‘s visualization into a specific course of action for preparation and execution, focusing on the expected results (FM 3-0).
OK, so primarily a way of translating a "visualisation," into action. So it's NOT a way of producing orders!
So :
2-4. A product of planning is a plan or order—a directive for future action. Commanders issue plans and orders to subordinates to communicate their understanding of the situation and their visualization of an operation.
Planning IS about producing orders. Really? Apparently the Plans and Orders "communicate their understanding of the situation and their visualization of an operation."
So we now have
"The measure of a good plan is not whether execution transpires as planned, but whether the plan facilitates effective action in the face of unforeseen events. Good plans and orders foster initiative.
GARBAGE! The measure of a good plan is if it works so achieving the desired end state via the plan! The execution does matter! That is why you do planning! Good plans tell you what to do and when to do it. Initiative is for when no plan exists, or the plan is inadequate or failing!