Surprised no one has said it so I will: conferences provide a business deductible way to have a nice vacation. Witness how many conferences are in Vegas/Hawaii etc.
Objectively. It is impossible to say that this is not what is happening. It's like saying "The Sun does not shine." It absolutely does shine. We don't know what the motive was for it to shine, but objectively, it is shining.
Business expenses offset revenue reducing profit and in turn taxes.