Agreed. Its not controversial that at a 100% tax rate, work would not be done, and at a 0% tax rate no tax will be collected.
The issue has always been using these points to extrapolate any policy you want because where you land on the curve or even the shape of said curve IS up for debate.
Laffer curves are empirically corroborated [1][2]. For most taxes, there is a point past which raising the tax rate starts decreasing revenue.
The problem was politicians defining a made-up number as that point and voters going along with it.
[1] https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.47...
[2] https://www.sciencedirect.com/science/article/abs/pii/S03043...