That's still $150k for doing effectively nothing. That person could choose to supplement their income with a paid job or a business. I'd love to be in that position, as would the vast majority of people in the world.
Of course! No one ever argued that having $5M investable assets was a poor position to be in. That family absolutely has wide variety of choices they can make, all of them pretty damn good.
The question is Puerto Rico's motivation/justification/choice to offer Act 22 tax advantages to bring the majority of that $192K of spending onto the island or not.