It’s fundamentally not conservative for the government to give any one mega corporation special privileges like this .
The
very essence of modern American conservatism, dating back to at least Richard Nixon,
is precisely to give special tax privileges and breaks to enormous multinational corporations and to the wealthy, while using social issues as a tool to manipulate unperceptive white voters into lending their votes to that enterprise, because since giving special tax privileges to enormous multinational corporations is not popular, they have to do something else in addition to have some shot at maintaining electoral viability.
And that is precisely, absolutely, and categorically what this is, down to the T.
You literally could not come up with a more textbook example of modern American conservatism than this even if you had a corporate research and development lab with billions of dollars of funding dedicated to coming up with the best possible most archetypally paradigmatic examples of the essence of modern American conservatism.