Seems like that tax has been scrapped though. https://www.youtube.com/watch?v=-B9GLrJoUA8 So like other commenters point out, at this point it’s more likely to be market segmentation. Sony and Canon, for example, make professional video cameras that are very similar to their photo cameras, but have extra video-centric features i.e. built-in ND filters, connectors for professional battery packs, XLR audio connectors etc. They want to give users extra reasons to buy these models (although Sony apparently removed the limit recently, so looks like they’re moving away from this strategy).