It benefits people who can structure things such that they and a bunch of their family members are “employed” by a “company” that just happens to do the extreme

It benefits people who can structure things such that they and a bunch of their family members are “employed” by a “company” that just happens to do the extremely-rare thing of maxing out the employer-side contribution. At least I assume that’s the scam. Almost no one working for a normal company sees the max contribution, certainly, even high earners.