Something I like about that scene is Seinfeld (the actor) clearly struggles not to smile at Kramer's delivery of the punch line despite that he (the character) was supposed to be irate with Kramer.
If you're taking about the R&D provisions in the OBBBA, that only changes the schedule of the deduction (immediately vs over several years). R&D, like most business expenses were was always deductible. Whether it's prudent or not isn't a factor.
