This is effective. Therefore, normalization of this plays into the workers' hands, gives them information, and gives economic advantage to honest agents.
I mean, you could compare it to any non-capitalist society, where such treatment of workers is declared unacceptable. But what does this translate into in reality? Such strategies are still effective and provide an advantage to those actors who adhere to them. But since firing workers for their relative effectiveness contradicts the proclaimed ideology, such workers are simply accused of random crimes against the country and executed.
Also tax treatment isn't the only consideration for financial engineering: It's easier for a company with a huge capital spend to argue that they're investing in the future and CapEx doesn't hurt EBITDA. On the other hand, some companies get worried about reporting a high "capital ratio" (ratio of capital assets to income).
In reality you can't say categorically that companies prefer Opex to Capex.
Of course if you're in one of the five tech companies building datacenters rather than renting (MSFT, Google, Facebook, Amazon, Oracle) then things are different.
/s