Game the sytem? Ethical?  Temporary?  Nothing is ethical, moral or right about how the government has thrown money around for the last two years, but because congress makes things legal that means it is legal.  Double dipping the stimulus was legal for 2020, and the fact sheets still state it is for 2020 and 2021.  Yes, fact sheets specifically state it is can be inaccurate; however, it also states a taxpayer who reasonably and in good faith relies on them will not be subject to a penalty.  Many returns were filed and refunded for 2020 already under those positions.  Yes, they were slowed down and looked at, but ultimately they were granted.  This is not temporary.  It is not the IRS's job to change the law, it is their job just like our job to follow congress's laws.

It is our job to get our clients the best tax result legally.  If something is legal, it is unethical not to instruct our clients on the issue and let them make the decision has to how to file.  I agree it is not right.  It is also not right in the situation of unmarried taxpayers, but no one argues about that.  Tax laws are not based on what you or I think.  They are based on laws passed by congress.

Constructive Participation?  Answering questions and getting involved in forum questions that individuals do not know anything about is not constructive.  It is counter productive.  That is why I have avoided this forum for years.  I simply ask the question, if anyone had any legitimate concern/reason not to pursue this course of action not only with the stimulus, but also the advanced child tax credit.  I am talking about legal reason or unintended consequences.  Telling me to read a pub that does not address the issue or saying that law should be changed is not a productive or helpful to any reader on this forum.  Answering at all, when you do not know the answer is not productive.  

Failing to follow laws that will benefit your clients or failing to even give them explain the option to take advantage of situations, now that would be unethical.

And you wonder why I do not spend time on this forum.  Opinions get you no where in an audit, IRS Bulletins, instructions, fact sheets, etc. do.  Legal is legal.  Short changing your clients because you disagree with a legal position, that is unethical, unprofessional and flat out wrong.  You can choose not to do it, but to fail to advise your client about the option is flat out wrong.