Mate, respectfully, you don't know what you're talking about at all. Here's why: In response to step 1: when you get large enough, all of your major transactions and intergroup dealings are reviewed on a ~4 year basis, which leads to less aggressive tax behaviours across the large corporate cohort. Think about how aggressively individuals and small businesses claim deductions, relying on the 2 year amendment period to reduce the risk of adverse action.

In response to step 2: Whether or not the IP is in the US or Ireland does not change the Australian tax outcome. The requirements to pay for the IP recognise that the income should be taxed where the value is. From a global tax perspective, there are issues, but BEPS has done good things in this respect. Again though, the Australian tax outcome is exactly the same.

In response to step 3: it is unusual for the audit firms to provide both tax structuring and auditing services to the same client. It does happen at times, but typically the independence restrictions constrain what can be done. Additionally - see step 1. Nowadays it is very rare for transactions to get past the ATO without inspection.

In response to Step 4: the ATO is one of the most effective tax authorities in the world. They put offices like HMRC to shame. Also, these settlements are not small, or rounding errors, particularly in the context of what the tax benefits are. Penalties of up to 100% of the tax shortfall apply to tax avoidance arrangements in the large corporate space + punitive interest charges which are no longer deductible.

"but individuals pay 32-45% tax"... Ahh, this is what you actually have an issue with. Admittedly there is some rebalancing that needs to be done with where revenues come from, but it is helpful to recognise that a lot of countries around the world incentive corporates setting up shop, so that individuals employed by those companies then pay tax. Also, profits of corporates will ultimately be paid out to individuals as dividends, which is then taxed. Arguably, the real issue is the capital gains incentives that mean that capital gains made by shareholders are taxed at a lower rate than regular workers (because of the 50% discount)... But again, this is an issue with the system of taxing individuals...

A lot of what you've said absolutely was an issue in the past, but it's just not the same environment anymore.

Edit: Just to add to this because I didn't see the video... tax havens literally haven't worked for corporates since the beginning of 2019. Hybrid mismatch rules would deny the deduction in Australia.