The biggest joke is the Obama administration arguing the individual mandate was not a tax, and then the supreme Court changed it to a tax
That’s not how Supreme Court cases work.
A party in the case that hinges on (for example) five key points will submit briefs that argue both sides of each point … e.g., “If the court rules that the ACA is a tax, then it is legal because of X. If the court rules that it is not a tax, then it is legal because of Y.” Etc., etc.