With the Supreme Court ruling that it is a tax, the law as written may be over-ruled with the court ruling that says it is a tax, so it could be enforced and collected as such.
We’ve already seen delays of portions of the law and giving subsidies to states that don’t qualify. So this administration is already ignoring the letter of the law for the spirit ... well, their desires.
That was my first instinct, too.
I've brought that idea up before on other threads, but several people shot it down for various reasons.
Time will tell.