To clarify: it is an excise tax and applies to the _gross sale price_, not the profits (so even if the division runs at a loss, they still have to pay). http://www.irs.gov/uac/Medical-Device-Excise-Tax:-Frequently... I'd agree with your skepticism if it were affecting net (after employee salaries etc).

> And besides, it doesn't invalidate the ethical point that it is right to privide medical insurance, even if true.

Your original point was "There are no good reasons to be against the Act", so my response was pointing to a reason why someone would be against the act: I'm pretty sure that being laid off due to a regulation is a pretty good reason to be unhappy