By that logic you could say that people with 4 children are being subsidized by people with 3 children, etc.
And they are. Nothing stupid about recognizing that. Deductions that aren't legitimate business expenses are about manipulating our behavior. We selectively implement them to encourage some activities and punish others. It's high time this practice was recognized as an end-run around constitutional limitations on the government's power over us.
No they are not.
I agree that deductions designed to make social changes are wrong and beyond what gov't ought to do.
But that's a separate argument for a different thread.