That's not how it ends up happening in practice.

The bigger and richer you are the more access you have to legal resources that can twist and bend the system to your will.

My former socialist home of Sweden has a richer culture of per-capita small business owners than the late-stage capitalist utopia USA.

Take care of your people, fulfill their needs, and they will naturally want to be entrepreneurs. Irregardless of taxes and social fees necessary.

But I'm asking specifically about this law. Surely there is a holistic analysis going over the goals of the changes compared with how they actually executed?

I'm mostly fine assuming it is more abused by the bigger companies. But, I'm also more ok with larger companies benefiting from things, as long as smaller companies also benefit.