Most people don't buy IBC totes of dish soap to save a few bucks on the unit price because it's impractical, never-mind that they don't have the equipment to reasonably deal with liquids in that volume.

If you're not that rich then it doesn't make sense to go all out optimizing your taxes because the savings aren't big enough and the costs of doing so are high enough to make the net result a savings.

Not being rich enough to have access to certain tax avoiding structures is like complaining you not being able to get the savings of buying a ton of dish soap because you don't have a fork lift.

It's a thing I've seen people do. Visiting a neighboring city to take advantage of their tax holiday for back to school shopping, for example, or buying a car from a neighboring state to avoid in-state registration.

People avoid taxes all the time, it's just that 5% savings on an average income doesn't save millions of dollars and cause Twitter to hate them.

Personally, I take the mortgage interest deduction, claim my real dependents, and put as much into my 401K as is legally allowed. Those are all tax avoidance strategies that people routinely engage in.