Why beating around the bush? If the function of extra tax is to stop producers from implementing planned obsolescence, then why not just stop them directly and require that components are not serialised etc. as a part of certifications products need to go through? If you add tax, then all you do is restricting access to such products for people with lower income.

the point is to push the market into the correct^Wdesired direction without outright banning anything. non-serialized would be cheaper, hence more accessible. there are use cases where serialized parts are desired (e.g. if i don't want somebody swapping my cpu with a compromised part).

Normally I prefer nudges to bans, but I'm not sure they work on giant monopolies. Unless the tax were high enough to have no chance of passing, Apple would dodge it or write it off as cheaper than being consumer-friendly.