> Probably not, it's just giving a discount. Nothing wrong with that.

Discounting and undervaluing have differences, one of them is transparency. As you say, many companies offer discounts and don’t hide that. People who commit tax fraud usually aren’t transparent about their “discounts”.

Discounts are often not transparent. Have you ever seen a SaaS that lists "Enterprise pricing: contact us"?

It's basically saying they give you as much discount as you need to be able to afford the service. And those discounts are very secret by design.