This is crap. The outcome is everything. This entitlement is the final nail in the American coffin & it will never be undone. SCOTUS was the last hope.
I think the article is completely misleading. The dissent did not say that the penalty could have been imposed as a tax. The dissent did say that in many cases, things that would not be authorized by the Constitution as a regulation can be authorized as a tax. However, the dissent did not make a finding as to whether that was the case in this particular situation. And the reason they did not do so is because they did not see that as the issue - instead they saw the issue as whether the penalty actually was a tax. Roberts is a bum.