Your link is biased. Here's how you know:
1. Tax reductions are quantified in total dollars, while taxes are a percentage of AGR.
For example: a 1% difference on 6M is a smaller percentage but larger amount (60,000) than a 10% difference on $5,000 (500). It is impossible for a household which pays less to receive a larger cut than a household which pays more.
If you and I had a 50% off coupon for season tickets and you bought 2 (and saved 2,000) and I bought 10 (and saved 10,000), was the coupon more favorable to me or equally favorable to us both?
In a flat fee model, your article would be valid.