The problem will disappear when NAPS gets closed to future accrual in the next couple of years and those LH FOs will be kicking themselves for not bidding for a SH command.
Why would LH FOs be kicking themselves for not bidding for a SH command? The problem does not dissapear. As an aside, anyone who ticks 'scheme pays' without sufficient AVCs to pay the bill immediately, has not sought decent financial advice. Indeed ticking scheme pays at all is only a good idea if you are going to break the lifetime allowance or if you believe the 25% tax free extraction is going to disappear by the time you retire.
Anyway, as you say, we digress from the main subject. I agree with you that the current NAPS tax problem is indeed good for BARP pilots (new entrants) and their command prospects. I've been saying this to BARP guys I fly with for years, in an attempt to cheer them up.