Investment is not a subsidy. Words still have meanings. Nobody in this thread has successfully answered the question: subsidized by whom?
Non-punishment is also not a subsidy; again, words have meanings. Let's use the correct words.
But some investments are subsidized (tax liabilities) among all the other things.
Indirect subsidies are an accepted economic concept and well studied. The posts you replied to are obviously talking about indirect subsidies and dismissing them because they didn't say "indirect" everywhere is just sophism.