If you consider Roberts’ argument, you could say that he slapped Obama in the face in this respect: Obama insisted the mandate was not a tax.
The court says he lied.
Yes, it shows Obama lied, and not only implemented the largest tax increase in history but also one that by design soaks people with incomes substantially below his promised $200,000 income floor.
This ruling also clearly indicates that the court, with near unanimity, sees limitations on the application of the Commerce Clause. This opens the door to a lot of other constitutional challenges.
Finally, I’d expect a new challenge based on the 14th Amendment’s Equal Protections clause, since the Obama Healthcare Tax must be applied in a decidedly disperate manner.