It's not like a divorce, because there is no way to become a US citizen again after you've renounced your citizenship.
e: I was wrong; see below.
e: I was wrong; see below.
Sure, it's a very difficult path in practice... But in theory I don't see why something like this wouldn't be possible: you renounced your citizenship, win the Nobel Prize 30 years later, get an EB-1 visa based on that achievement, then get naturalized five years later.
> (E) Former citizens who renounced citizenship.— Any alien who is a former citizen of the United States who officially renounced United States citizenship is inadmissible. https://en.m.wikipedia.org/wiki/Reed_Amendment_(immigration)
This reentry ban has never been enforced but could be in the future, if anyone has actually been able to say they renounced due to tax avoidance.