Nothing but being greedy over antlers. I think it is a joke. I do not believe that anybody is really following it. If the buck of a lifetime steps out in front of a hunter that has already taken 2 bucks, you don't think they aint going to shoot. I know everybody says" I would not", but when the situation presents itself , most will pull the trigger. Greedy over them horns. The same greed that got the law in place will make the ones who wanted it an outlaw one day. Just like hunters slipping in to hunt where they are not suppose to be, road hunting/shoot from a vehicle and spotlighting. The temptation becomes to great to kill the almighty antlers and sooner or later if hunting deer to you means killing the biggest or the best antlers , you will take just 1 more than you are suppose to.
I think you are wrong. Most of us sit on that tag for that reason. If the buck of a lifetime walks out, to be sure he would be worthy of taxi work. Taxi work is hard to find without that tag number.