Maybe it should be argued that it’s a net tax. You download the video to watch it and then you re-upload it so the tax is zero.

Just like if you buy something from the store and then return it you get all of your money back even if you actually used the item.

That's not it, it's tax optimization, it's sibling with friends in a political parties. Easy to confuse them, looking almost the same, but it's in fact two separate concepts!

Avoidance, not evasion.

Haha, making better compression algorithms is a detriment to society, I love it. Finally. Getting those bastard HEVC devs behind bars is a lifelong dream of mine.