I disagree, this is an article about Meta’s finance department being full of risk averse accountants and that being used as validation, when they shouldn't be

The IRS does enforce this credit

Moving beyond that, its super easy to rationalize how these are used for experiments

People post framework after framework every day here that eeks more performance out of the same inference hardware

That will satisfy the experiments over operations need easily

The IRS isn’t the authority when they disagree, the courts are. And in court you can tell the IRS to pound sand and tell reporters to take it up with Congress