This is laughably false, primarily because this is not just a discussion between a regular IRA (taxed on exit) or a Roth (taxed on entry). The contribution limits mean many people have a much larger amount of income than they could feasibly put into either type of account.

I mean, just look at how Thiel did it, it's not like he was trying to decide how to stash $1700. He saw it specifically as a way where he could buy a large amount of his shares at basically nothing because he knew if it grew he'd have a large amount of tax free cash to play with.