This is off topic, but do you find it difficult seeing this friend the same way while knowing that they and their father gamed the system like that? If I learned this about somebody I knew it would seriously hurt their image in my eyes.
They would consider it smart to game the system.
Only way I can explain this attitude is to compare it tax loopholes in the west. It is very hard for many Americans to see loopholes in tax codes as unethical. Like using mega-backdoor-ira loophole to bypass income limits for contributing to IRA. (Personally, I am not saying that tax loopholes are ethical or unethical, just something that can be seen both ways.)
Unless you have some specific knowledge that the child insisted on their parents taking the action, it’s not really fair to blame the child. A lot of children don’t have much choice in the matter at that age.
And unlike EU, this benefits corporates/capitalism as they can cut through the red tape easily by "gaming" things.