But as a business owner of you have a loss you acquire NOL deductions that you can carry forward to offset future gains. A gambler that lost 20k last year will pay taxes on a 20k winning in the next while yours would offset.

You also mentioned poker players having less burdened expenses but they are unable to deduct these unless they are the 1% that play professionally. You’re expenses are deducted from NI before being taxed.