No, it’s not. Companies have to pay taxes where they operate regardless of what state they incorporated in.

Stop spreading populist internet bullshit.

Incorporating in Delaware is like 95% about being in a predictable legal framework for any business related dispute imaginable.

Uhuh. And in other places, companies are incorporating in Ireland or Luxembourg or other similar tax evasion heavens because of the "predictable legal framework" too. Lol.