Tech firms lobbied this change because they care about EBITA it makes their numbers look better

My tax accountant said every one of his clients was freaking out about it. So, I have to disagree.

If there was any lobbying incentive, it would be anticompetitive suppression of smaller companies that can't afford the tax increase.

This change has zero effect on your EBITA.

How would that make EBITA look better? (Even if you meant EBITDA, same question)

You are right reporting is via GAAP rules this only affects tax accounting