So you are saying that there's a widespread problem with people looking to buy a car for $100k but realizing there's a $6k tax they go, "I can't afford that" and instead buy a unsafe truck?

Taxes change purchase behaviour. The luxury car tax is a tax on personal vehicles so they're saying its pushing people towards buying via business

It certainly forms part of the picture.

Another part of the picture is that you can more often get away with buying a truck “for business” if you’re a small business-person, regardless of whether it actually ends up being used for that.

And by ‘unsafe’ I mean for pedestrians and they contribute to the vehicle-size arms race on the roads, they’re generally very safe for the occupants.

Seems like the luxury tax is 33%..