The real problem is that this question starts from what I think is a stupid premise.
If a startup that never had employees uses AI, should be it be taxed differently to a startup that never had employees that doesn't use AI? If so, what is the justification for that? It seems to me it can only be some hypothetical idea that humans might have been able to do some of the work at that company, even if they never have employed people to do that work.
Should a company be taxed more when it reduces employee count for any reason that doesn't involve AI? I'd say not, because otherwise you're forcing companies that are strapped for cash into near or actual bankruptcy instead of being able to downsize.
If a company should be taxed more for reducing employee count while also using AI, but not if they don't, wouldn't you just expect companies to outsource the AI component of the work to other companies?
It seems to me that the crux of this article is trying to find a justification to tax companies working in the AI space more without clearly articulating why.
Yes, the industries of today are going through a seismic shift, similar to the sewing revolution when sewers were losing jobs to machines, or when farm workers tilling the land by hand were replaced by machines, secretaries no longer being required as managers got computers and found it easier just to send an email themselves, etc.
In the near future, just as before, people whose skills are no longer required by industry will have to adapt to survive. But taxing industry just because it's becoming more efficient just has the effect of making that industry less competitive globally.