Company A and Company B pay their CEOs the same thing. Company A has 1000 employees and pays an average salary of $50k/yr. Company B has 500 employees and pays an average salary of $100k/yr. Company A is taxed, but Company B is not. Is that fair?
Small nit, but the law evokes measuring against the median wage not the average.
Besides that, from the wording of the article it seems like they have a different goal than your argument. Your post reads as if they should be optimizing for the number of employees rather than more pay equity.