"While the rules apply "equally" to all, its far and away easier for those coining $250K to negative gear,salary sacrifice and the like,as I said,its all fair and legal."
What you said is essentially true.
The "tax burden" should be the final tax paid, not just the PAYG taken out during the year.
A person on $250k, or $500k, or $1m salary has more room to plan his financial affairs than someone on $50k a year.