The implementation of the regulation in some cases is probably being done incorrectly. For example, as currently implemented in TT 2024, if a user e-files an individual return each year for the past 5 years, he/she is banned from ever e-filing again with TT. It seems more likely that the intent was 5 per account/email address per year. Further, given that one can simply move to another software package and start again makes little sense.
It would seem infinitely easier for the IRS to catch problems etc with digital data and sophisticated data analysis rather than relying on the expense and time of processing, scanning, and analyzing paper returns. Most other countries strongly encourage or only allow digital returns because of the obvious efficiencies and reduced cost.
