Nobody takes net points. Plenty of people take points on the gross, which is fine. Studios know that talent has wised up to net points, but that doesn't stop creative accounting from screwing you over in other ways.

For example, one of Peter Jackson's main grievances when he sued New Line was that he had been promised a cut of the revenue from merchandising right sales. New Line sold the merchandising rights to its own sibling and subsidiary companies using a closed bidding process at well below market rates.