Mh, I don't think this only affects deductions. Otherwise people could just waive their right do deduct costs related to the housing units discussed in the article. I don't think this would make a huge difference, i.e. I don't think the deductible costs are that significant.

However, if you don't pay your janitor or your nanny properly, but provide them with cheap housing instead, you can (illegally) save a lot of money.

Anyway, that's my guess, but I'm very open to new knowledge. :)