> The customer taking advantage of a mistake to receive an unfair deal and Amazon not paying taxes are more or less the same behavior.

Disagree. Amazon are forced and obligated to use legal tax avoidance strategies to be competitive and to fulfill their fiduciary duty.

You might say that tax avoidance isn't in the spirit of the law but then why don't lawmakers implement mitigations for it? Because they don't want to, they want to preserve the possibility of tax avoidance to appease corporations. So to me that means that tax avoidance actually is in the spirit of the law as it stands currently.