All we’re saying is to call the Democrats on their hypocrisy. Ballmer is a Rat who has given tons of money to the DNC. “You scratch my back, I scratch yours.”
I don’t think this is a democrat-focused tax break. It’s one that is available for anyone buying a business where part of the purchase price is attributable to goodwill. It’s a good idea, and it usually benefits much smaller businesses. I don’t know where it originated, but I would not be surprised if it is a Reagan-era tax break.