It is incentivizing highly skilled and highly compensated people moving to The Nederlands from beyond 150km from the border by not charging the 30% tax for up to 5 years. This is similar on intent to the O1 visas in the US.

https://www.iamsterdam.com/en/living/take-care-of-official-m...

Oh I see, I thought the GP meant hire elsewhere, like outsourcing. That makes much more sense.

This is not dumb. This is how you kickstart a network and trust.