Sounds like a Faustian bargain to me. Clobber the Commerce Clause on the nose and tell it to go no further, but at the same time open up the door for any cockamamie tax Uncle Sam can think of? A tax for not having insulated windows? A tax for drinking Big Gulps?
It could be hoped that when THIS is pushed back before the USSC, Roberts will then agree, this is a bad tax. Like it took more than one trip before campaign finance reform died.
What if the government attempts to use this power to force people to do things against their health or conscience? If you don't behave the way the government wants in every sphere of life, you get taxed. If you don't support, if you don't buy cuban cigars, or don't support abortion, then you get taxed because some lobbyists in Congress have persuaded Congress to put a tax on these behaviors. Already under Obamacare we see a moral difficulty being presented to many Americans, since all Americans are being forced to buy insurance, and insurance companies are being required to provide abortions or Contraceptives to all of their customers by the government, this then forces all Americans to subsidize abortion under the HHS mandate which is a violation of many Americans moral and religious beliefs.