Huh, what an amazingly obtuse argument.
Actually, most people try very hard to record an accurate tax return because they don't want to get audited and found guilty of tax fraud. Trump is not above the law. That is the gist of this ruling.
I signed my 2019 tax filing with this warning given to me directly above the signature line:
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year.
So fuck that. Trump is not above the law. If he cheated on his taxes, if he falsified records, if he violated campaign contribution laws, he's liable. If he didn't then he has nothing to worry about.