By "doing nothing" what they really meant was "by not doing all that much work".
Compared to people who, you know, actually do hard, serious work for (much less of) a living.
So, this is one of the small benefits they can enjoy as a result of not contesting the authority of the US government to occupy the USA.
And you are envious of the useful idiots instead of the corporation. That is thinking small...
By your flawed logic, someone who inherits a building also have put no monetary investment on what they are renting. You might as well also say that holocaust survivors won the lottery, by that logic.
Indian tribes, and every minority that managed to gain any stop-gap benefit, have to invest a lot of effort and time in maintaining their immunity/rights/etc. And this obviously greedy move, make that work harder in the medium/long term for them and every other tribe. So in a way they are putting in a investment.
But legislative and tax loopholes and corporate shelter nations/jurisdictions are.
Writing it off as a tax loss only covers a small percentage of the loss and assumes you have another gain to offset.