Ok, so if they can do all that automatically for an "electronic audit" why am I filing a return, just run that thing and send it to me and I can file an exception if there is something on it I disagree with.
I think the answer has already been identified in several other comments here, a heavy lobby effort on the part of Intuit, H&R and whoever else to keep it tricky and complex so you have to buy their B.S> software or services.