You're right, essentially that's what you said.
But your emphasis was on favortism. Mine was about sound fiscal policy. Tax rates should be set and then not touched-ever. Same point, different angle.
Using taxes as a tool to stimulate the ecomomy only leads to uncertainty regardless if they'er sunsetted or not. And as we see now, it's extremely difficult to raise them during a recession.
What people are missing (and it's rather obvious )is that corps will pay less taxes during a recession anyway. Payroll is the first thing that's cut and then if needed, they will reduce some assets on which they're are taxed. This adds up to paying less taxes.
I't not unlike a flat tax where the less you make, the less you pay.