That's because The IRS/Congress doesn't give you a choice. You lose either way.
If you take depreciation, then when you sell or otherwise dispose of depreciable property, you have to recapture that depreciation is the tax year you sell, and pay tax on it.
If you do not take depreciation, then when you sell or otherwise dispose of the property, you have to reduce your cost basis by the depreciation you "could" have taken. That increases your taxable gain. So you pay tax on it anyway.
While depreciation may be a choice, paying taxes on it is not. To me, it's double-taxation. But I don't make the laws.
