> Two arguments here: 1. SUVs are already taxed on weight indirectly - they consume more fuel which is heavily taxed (50+% in most of Europe). 2. SUVs are already taxed higher because they're more expensive.

Those costs aren’t proportionate. Road wear increases exponentially as weight increases. https://en.wikipedia.org/wiki/Fourth_power_law

> SUVs usually have great visibility because of large windows.

He may be referring to other vehicles visibility. https://en.wikipedia.org/wiki/Criticism_of_SUVs