Are you sure you are on the right board? Why should the high achievers pay SS tax on entire income when their benefits are limited based on $108k level? That is a form of wealth distribution. Your post would do well on Democratic Underground.
My point was that the highly paid, these days are often only highly paid for a part of their working life. For example the people selling mortgages to unqualified people as fast as they could so they could rake in the sales commissions, and then have the loans bundled and sold off shore with neither they nor their companies having any skin in the game. Now that they are no longer employed or only can get much lower paid jobs, I’ll bet a lot of them wish that they had the income above $108,000 counted for their SS reserve. Others who have short or intermittent high level earnings periods might include sports figures, actors, authors, etc. We hear the sad stories of sports figures, for example, who have an injury early in their career and end up broke and poor in their old age.
To address your concern, there could be some sort of maximum life time limit, wherein after you had paid in enough to cover your payments at the top allowed level, then SS would no longer be taken from your income.