[Gil4]

A deliberate tax advantage not an obscure tax break.

Will deliberately obscure tax advantage and/or break work?

[goldbux]

Yes, but that dilutes the descriptive intent.

"Deliberately" by itself means this exception was thoughtfully, profitably planned by owners & politicians. It wasn't some serendipitous surprise that the NFL owners stumbled over & exploited, or discovered through microscopic research.

The entire US tax code is obscure, most of it deliberately.