I still don't understand what your point is. The reason they don't want easy file cards is that corruption is most common when there is a centralized benefit and decentralized cost, because then the kleptocrats will spend more resources to make things that way than the average person will to prevent it. For audits it's the opposite, because for most people there is negligible benefit but it's a major cost to innocent people who are subject to an audit, so you get real opposition to them. That's the politics of it, but what does that have anything to do with what the best policy is?