Yes, the primary focus of a business owner must be on tax planning, because this generates efficient operations, undoubtedly.

Also, laws change all of the time. My impression, every time I dig down with real people, IRL, is they have the same general opinion as you and others like you here, but have no actual exposure to the actual laws, as they implemented. The only occasion I come across this and I see that the business owner, with a small team tax attorneys and CPAs, can't seem to spend enough money to escape huge taxes.

I can only assume that the business owner is clueless and the Internet anons are the experts he should have hired.