Obama could not sell this as a tax. So he, pelosi, reid, lied to the public saying it is a penalty. It passes.
Roberts rewrites the law to allow what could never have passed Congress (mandate penalty) and renamed the mandate (penalty) tax.
Now Roberts is able to Constitutionally justify what is unjustafiable.
Now Romney is trying to not appear to be a flip-flopper.
But it seems to me the winning strategy is to refer to this as a TAX. Romney will appear as a flip flopper either way (Romneycare), but the Dems are extremely beatable as long as this is sold as a tax increase.