I think it speaks to doing things "the right way". Direct file could have been mandated by Congress, but it wasn't. Instead it only directed the IRS to do a "study" as a "voluntary agency initiative". That left full control of whether it should be done in the hands of the IRS and the executive branch.
Yeah that would have protected it /s
> Direct file could have been mandated by Congress, but it wasn't.
Something being mandated by Congress is no protection at times:
* https://en.wikipedia.org/wiki/United_States_Agency_for_Inter...
(Or the Constitution for that matter it seems.)