It'd be great to live in a society where we don't have to cater to the lowest common denominators among us, but that's just not realistic. You will end up with exactly the same BS we saw in the US last year during state-mandated lockdowns - suddenly, nearly everyone (or at least businesses) found a way to justify that they were essential. Those are two separate arguments rooted in the same mindset - if you create the loopholes, those who don't want to comply with a rule will find every way to justify why they are special and don't have to.
I don't think the lock downs were managed in a rational way, either. People "found loopholes" because their livelihoods depended on it. The government basically said, "You're on your own for two weeks. No, make that four. No wait, indefinitely" and people threw in the towel. We were/are told that we are all in this together, but some people lost everything and others made out like bandits. It was/is every person for themselves. That's not a loophole, that's just basic survival.
Our small company didn't need the gov't assistance loan because our operations didn't slow much, but we took one anyway at the advice of our tax accountant. THEN, 6 months later, it turned into a grant. Free money! Where TF is the rationality behind stuff like that? If we had acted "for the greater good" we would have been penalized in thousands of dollars. The loopholes are the least of my concerns. It's the overall message.
There was no decipherable long term plan. It was a tragedy of the commons. Voluntarily following covid rules hurt the individual business immensely but didn't appear to help the community at the same rate, so the incentives were all in the wrong spot. Large businesses created plans that were approved by the state that smaller ones weren't allowed to participate in (see LA Fitness in Arizona opening while small gyms stayed closed). Most of the players aren't bad guys here. They're playing a rigged game so making do with what they can.
This was said early, EARLY, on, even in places like New York where covid was running rampant. There was no meaningful goalpost, just political posturing. Not much different from weird mask restrictions.
Mind you, this is completely separate discussion from those folks who refuse to wear masks in businesses or get kicked out by acting like privileged children. Or bars that open mask less or people holding giant indoor weddings. Those are the highlight reels that most people envision when they think of anti-mask individuals. I find those people to be just as insufferable. But they are individuals often with bad luck in life (whether that be upbringing or social circles or sometimes simple genetics).
I don't think we can make policy based on the lowest common denominator. We should make policy that benefits the majority of society while mitigating the effects of bad luck on individuals.