Ya...that’s not what cooking the books means. Cooking the books means falsifying information for the purposes of covering up fraud or other illegal activities. Even within that article it is admitted that this practice is above board and more of a clever accounting practice than anything else.
Democrats should take note and use this same strategy. I see nothing wrong with it unless you believe that large political contributions are wrong, in which case I’d argue that to change the law you need to be willing to play by the rules of the game lest you be at a disadvantage. Until then, everyone should be using this if you have donors willing to max out that high.