That is a phrase that doesn't mean much when it comes to tax legislation. The only consensus position people have ever managed to come to consistently on taxes is "someone else should be paying".
The tax office has to enforce the law as written. It isn't reasonable for the IRS to start making policy decisions like that [0] - it'd lead to the absolute worst form of central planning. Tax agents are not competent actors to assess whether IP policy objectives are being achieved. Any discretionary power given to the tax office is an open invite for corruption. Rest assured that if people can get out of their taxes by inviting tax assessors to dinner they're going to be quite plump.
[0] They can probably get away with it in the most obvious cases, but this doesn't sound like one of them.