That last point is correct--it made a really weird line item entry on my 2020 corporate return.
As for budget busting, the 2017 tax cut (made in the face of a deficit; funny how the so-called deficit hawks seem to go deaf, blind and dumb when they like the president who jacks up the deficit) skewed benefits to the richest population. If you're going to bitch out working people getting relief money during the pandemic at least be intellectually honest about all of the handouts to the richest 10% of the population over the preceding 50 years that increased asset and income inequality to levels not seen in 130 years. That section 199 deduction in 2017 was so dramatic in its impact on pass-through entities that the first year it was implemented I thought the CPA must have made an error calculating my taxes. I researched the law and found that the return was accurate, the law is just bizarre.
Oh, and back to the OP, not only is it an inflation hedge, look at the artwork:
Tis a thing of beauty.