> ...a specifically crafted loophole that over half the Fortune 500 can fit through.

There is no "loophole".

It is perfectly legitimate for a company to be incorporated in Delaware and to register as a foreign corporation in other states where it has a presence/does business. You can pick any random Fortune 500 company and look up its registrations in the states where it does business.

This is not remotely similar to setting up a shell LLC in Montana, purchasing a vehicle through it in Montana to avoid sales tax in another state, registering it in Montana and then physically moving it to another state without changing the registration and paying the use tax as required by law in that state.

The crime here is not about setting up a Montana LLC. Nothing about the Montana LLC made this car tax evasion scheme even arguably legal.