If you say so.
Given I've studied the law, front to back, and consulted with half a dozen Ivy league educated (and teaching) corporate attorney's on this package of laws....I think I'll go with their interpretation (and the one given by the IRS, incidently) over the one given by a company who is pocketing the money.
I mean, It's not like the IRS clearly spells it out on their own web page, right?
The IRS says you can't "bundle" and tax on the total. You can't tax on the "value" of the service, either. Only on what's actually paid. It's against the law (and, again, clearly spelled out on the IRS web site) to do anything else.
But if it makes you feel better to think otherwise...
I'll not comment on the politics of it all...you all can debate that up one side and down the other.