This multiplier would be ridiculous for an LLC you are just shareholder of but in case of one person company which usually derives most of its value from the work of the founder it's just on another level.

One person shops would rarely get 3-5x multiplier if the founder leaves. It's straight up "you belong to us" type of regulation. Next they will make you fight in the arena to win your freedom.

If you’re a one person shop you rarely run a limited liability corporation. If you just run your business an individual without a corporate structure this tax is not applicable to you.