[mindslight]

Sure, that was already mentioned and I skipped mentioning it again because focusing too much on that one thing is likely to distract from the overall problem. It's not bigger, it's just different. It has also been made less attractive now that interest rates exist again (at least for the time being until Krasnov gets his hands on that lever of market manipulation)

(another one in the same vein is that when you donate an appreciated asset, you get a tax deduction of the unrealized value)