I think the counter argument is that the insurance and drug companies have all made concessions to contribute to health care reform, and the medical device industry resisted. While the example you linked to is a pretty low margin business, on average their margins are pretty big.
They did negotiate a dramatic decrease in the tax as well as a delay until 2013, which does give companies time to compensate.
While I do agree this is a disencentive towards some businesses, it also reflects the systemic problem that health care really is.
I can't wait to talk to Randy (a CIO at a medical device company I know) about this
-spence
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