It could arguably be a tax strategy if he received a dividend from his Apple shares in lieu of a salary, although that ignores the fact that dividends have been

It could arguably be a tax strategy if he received a dividend from his Apple shares in lieu of a salary, although that ignores the fact that dividends have been taxed already because they're paid from post-tax profits. Even that isn't a new thing, directors in the UK (and no doubt the US too) have been doing that for years to avoid national insurance contributions.