Reality has all of them. But the quality competitors are expensive and this keeps it to a niche audience. Then you have the race to the bottom competition that does business in quantity over quality and likely the one you grab since you’re also likely to value price over everything else.
This comment seems to have a negative understanding of how accounting and taxes work.
You’d lose money if you do this. And your tax rate is unaffected since revenue and cost go up identically.