My point is that it's very understandable that the government doesn't just trust that you'll pay your departure tax at some future later point, once you've been able to sell your business, in say like 5 years from now, or maybe 7 or like never ;)
I'm not trying to argue that everything is rosy. Just trying to see both sides so to speak. In a non-ideal world. Where not everyone is like you, who'd actually pay his taxes as soon as they were able to sell but they just really really want to leave like now.