You’re right that Congress has used the tax code to influence behavior for ages.
But until now, they have done it either by (1) reducing taxes otherwise payable by people who do the approved thing - take out a home mortgage, have children, etc. or (2) just giving someone a welfare payment (including a “refundable tax credit”) for doing the approved thing (e.g., single woman having children - WIC).
They have never before moved beyond tax credits and welfare payments to claim the right to go up to a person and just take a portion of that person’s property away simply because he or she is a member of a population group that didn’t do something the government wanted done.
I understand but I still think the distinction is a matter of perspective.
Trying to prove the counter argument:
Assume the mandate is a tax, and the health care is something the government is “giving” you, then the service the government is providing is like any other service, and the tax is similar to the tax we pay for any other service (like roads).