My two cents:
1. Taking attendance, in and of itself, is not micromanagement.
2. Yes, it can lead down the road to micromanagement, but that doesn't mean it will.
3. There IS definitely something wrong with micromanagement. If you have to micromanage your people, you have the wrong people working with you, whether at church, in a community group, or at work.
4. I don't see anything wrong with taking attendance, but if you're going to take it, there has to be an attendance policy of some sort, otherwise you're just going through some useless motions. You have to be prepared to mete out consequences for those who don't attend rehearsals, and perhaps rewards to those who are consistent and timely.
I've never sung in a choir or PT where attendance was taken, but we did always have a "no show, no sing" policy, and it was strictly adhered to.