I agree that various CEX try to sponsor various sports teams just to get out of taxes
You can't say that for sure, we are just speculating why they could be doing this.
It goes in both directions imho, and, for now, as said, it's the opposite.
Keep in mind that we are talking here about legit companies, with legit income, that have to pay tax and, if they spend money on sponsorship it means less tax to pay and some great advertisement in return.
As long as they have money for this kind of deals, it's an investment they make for getting better positioned in the future, when the competition between similar companies will be much more fierce. For now, I think that getting more customers is not so much the result of the costly partnerships.
Good points, in any case this is much better for them than to pay tax. They get no benefits from paying taxes and neither does crypto, so this was both the CEX and crypto are benefiting.