If you read into the details of what lead up to it Heemeyer was a bit of a tool to put it mildly, kept pushing his luck and trying it on and then couldn’t handle being told that the rules did, in fact, apply to him.
Anyone who works in local government will be wearily familiar with the type.
Of course sober, detailed understanding doesn’t make for many clicks so this hasn’t stopped him from being turned into some kind of right wing libertarian cause célèbre because their analysis of the situation rarely goes deeper than ‘I don’t like paying tax, hence all government bad.’
If everyone behaved like him every district council in the land would have been bulldozed a hundred times over for entirely justified planning permission refusals.