It really seems like it's only complicated because there are an awful lot of people who want to do as evil things as possible and not go to prison for it
Loopholes and lawfare are the tools of the corrupt
You'd think so, but no. Most of the complications come from handling edge cases where the innocent would get swept up, while avoiding exploitability. Making laws that actually do what we want is HARD.
Laws are like code: It only seems perfect until it meets the real world. And the complications only seem frivolous until it's your ass on the line.
Loopholes and lawfare are the tools of the corrupt