I wouldn't call it competition.  It's sad that your client wants to waste their money like that.

Their basis is blindly pushing the S-election on taxpayers and they almost certainly hide the negative aspects (such as reduced potential Social Security benefits) in teeny, tiny fine print.

Yet despite them doing the S-election, they repeatedly refer to the taxpayer as "self employed".   It seems quite clear they are using marketing terms to lure people in rather than providing a skilled service.

And of course any personalized recommendations will be minimal or non-existent.