I have a boss who does this. Even in situations where it’s not truly possible to one up, he still makes a huge effort. I’ve ignored it up to this point, but it really is aggravating. It doesn’t give me any opportunity in any situation to express any professional ideas or input in meetings, because he never allows for that in the conversations. It doesn’t even give me the opportunity to share what I’ve accomplished as part of team meetings where there is that stated expectation.