He? Who's "he", the big he? Look, Roberts is a constitutionalist; he's no dictator.
All he reaffirmed was, yes, Congress basically has unlimited power to tax. But they have to wield that power themselves, not delegate, nor hide behind the commerce clause.
So, suckas, everyone is now on the hook. Any exceptions, etc have to be passed by Congress. Good luck with that. This is going to turn out to be an epic 3rd rail - for those who vote to maintain the tax.
Is Congress' power to tax really unlimited? For example, if Congress passed a $10,000 per-gun, per-year tax on firearm ownership (effectively making gun ownership impossible for a majority of the citizenry) would that be a legitimate tax function of the Congress, a violation of the Second Amendment, or both?
And for those who voted for the bill when they thought the cost was going to be a "penalty", not a tax. Vote out of office all of those who voted for this massive tax increase.