Tax minimization schemes go through trends and fads just like any other area of creativity. When the accountants and lawyers come up with a scheme for one celebrity footballer, it is likely to get used again for others. Once it becomes common enough the government closes the loophole and the creatives go back to finding the next scheme.

Sometimes the court decides the scheme is illegal and then they go after all those that used it. Politically it looks good to grab money from millionaires that look like they were exploiting your system. I doubt the footballers know much, if anything, about the details of the schemes they are involved in. The accountant says 'leave to me, I can save you millions' and the footballer concentrates on playing.