I don't think I made a value judgment there. I have no objection to Burger King pursuing this strategy. I just think that motivation is part of the story -- it'

I don't think I made a value judgment there. I have no objection to Burger King pursuing this strategy. I just think that motivation is part of the story -- it's not just about selling donuts in Canada, and the business aspects are worth reporting on, if for no other reason than to increase awareness about exactly the US tax law deficiencies you describe.