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The existence of a 'core tax' simply means that the ruleset is poor.
The core of any wargaming army should be made up of common infantry/tanks/ships etc for the simple reason that they should be the most useful or provide a needed function, if they didn't they wouldn't exist. Games where the common infantryman is seen as a 'tax' are games that are poorly made.

I agree with the OP. Maybe a % system like WFB system used to have. Troops should be at least 50% Of an army.

But, we aren't going to see that, as GW has time and again said they are a model company first.

If they can sell entire armies of tanks and Riptides that's what they are going to do. Damn the game. It's about selling plastic for
1000% Profit.

You do not need a % system to get proportionality in to force composition.If you look at the way Epic used to structure force organisation for example .

A company card would comprise of a HQ and several (2 to 6) core units for the basic company.
Then they could pick up to five support units, and one special unit.

So each faction could have several themed lists with a HQ and common units as the basic 'Core' for that themed force..And each would list the units that could be taken as support unit choices or special unit choice.

This way each themed option could have various strengths and weaknesses.EG a specific play style and tactical focus like other war games.

All other war games AFAIK structure army composition in a similar way by using rarity of units in the force , NOT UNIT FUNCTION.
This is where the original F.o.C failed by being overly restrictive in a thematic/narrative way.