You are not paying the waiter wages.
If you were you would be the employer and you are not. If you are the employer you would then need to fill out a whole bunch of paperwork, you would have to pay FICA, you would have to pay unemployment insurance and many other things and you don't. So they are not your employee, you are not paying wages, you are giving a gift.
So, gift tax exemption.
I am not sure what is so difficult about this concept.
I guess it is because of the way the media has presented it to the public for so long. And as we know, the media is not very accurate.
You have presented a bizarre opinion that is at odds with the facts.
The most basic fact relevant to the issue is that you give money to a waiter because he did some work for you. That is payment for services rendered; neither more nor less. Any argument otherwise, such as you have presented, is utterly specious.
You seem determined to have the last word, so you're welcome to repeat your erroneous argument if you like ... you will get no further response from me.
I have a life.