How is a check for a tax credit wasteful? No really explain that logic as when we give tax credits to business we do not then again use the same screwed up log

How is a check for a tax credit wasteful? No really explain that logic as when we give tax credits to business we do not then again use the same screwed up logic the biggest example, the Trump org tax credit check from early 2000s. in fact now that the IRs know it was base don fraud there still asking for it back.