Devil is in the details.

Imagine it is you or your business, looking at a situation where a loophole will give you a truly consequential big tax savings, maybe 30% of the annual top line income (for you, your company, etc.). It is perfectly legal. What do you do?

OK, now your company is involved in something that promotes general good, social welfare, clean energy, etc. You are at the edge of survival, and using this legal loophole will make the difference keeping you alive for the next year, and actually help poor people or endangered species?

Or, you are merely in the finance division of an ordinary company, with a responsibility to deliver maximum shareholder value and maximum profits to go to employee bonuses, and your job depends on properly and legally maximizing income and avoiding taxes?

While it's easy to proclaim from on high "do what was intended", the actual situation is quite different.

The only solution is better laws, without the bugs, or laws written for situations (such as transaction taxes) that aren't so bug-prone.