Yes, tax-advantaged accounts are a different question, but Berkshire can't pay a dividend to just "the people who need money in a tax-advantaged account". If you want a smaller impact from fees, make fewer, larger transactions.
It's not like this requires particularly large sums. At 7 shares per transaction you're already under the industry average stock index fund expense ratio (0.76%), and unlike those funds, that's a cost that's incurred once on just the shares you sell, not annually on your whole investment. People pay higher (relative) fees to withdraw cash from an ATM.
You aren't taking the purchase price of that share into consideration. If you bought the share at $140, your profit is only $20, and the tax on the equivalent dividend would only be $3.
What's the equivalent CGT on that $20 profit?
Frankly, I think the Berkshire approach, or at least companies that offer a dividend reinvestment plan, makes a lot of sense. For the average investment, dividends are fiddly, modest amounts of income that you just need to do tax paperwork for and then deal with reinvesting. Much more convenient to do nothing during the accunulation phase of your wealth building, then sell shares when you want the money back.