The ethics I'm disputing are those of not grandfathering in those folks that have made financial decisions based on existing tax law. I would have made very different calls (quite likely more beneficial to my situation) had I not been relying on QSBS. I have no problems paying taxes in general, as one would with RSUs, for example.
I don't see the ethics in defending, but you're closing the loophole I intended to use. Pushed to the extreme, I bet slave holders were like, well I wouldn't have bought that slave yesterday if I knew you were going to free them today!
That's a hell of a stretch there. Anything in the tax code can be a loophole if viewed from the right angle. I don't see anything unethical in taking advantage of a LAW that trades early risk-taking for some later tax break, for the benefit of small business creation. Anyways, we're getting dangerously close to Godwin's law territory here, so I'm bowing out of this thread.