Romney is not even the official GOP candidate for President. It is a bit early.
Obama is using the GWB vs Kerry strategy to define Romney before Romney defines himself, which it's not clear if he planned on doinghimself.
So by the time of the convention obama wants a picture of Romney in undecided voters head's to be a crass rich elite opportunist who no-one would trust for anything.
Romney's typical Santa Clause Tax campaign plan calls for lots of specific tax cuts paid for by unspecified reduction of ‘loopholes’/deductions and unspecified budget cuts while claiming to be deficit neutral, which of course will never happen. So now Dems are out there claiming the loopholes are just tax increases on most voters to pay for tax cuts for the rich. ( BTW : When McCain made a similar claim about Obama in 2008 the MSM called it untrue, I remember even Megan Kelly joined in. )
strategy Define Romney first.
By the way, a CBO scored deficit neutral tax cut allows the Senate majority to pass it with 50+VP permanently. Not that I can see that happening.