Strategy tax is a great term to describe a kind of cruft that creeps into many games. Strategy taxes are self-imposed constraints which limit, or even harm, a game for a loftier goal. Game makers accept them as trade-offs in service of a bigger play like capturing a market, being available across all platforms, or promising to investors that the game will be in profit on day one.
Strategy taxes can be incidental or they can wreck projects. One example is getting caught up by brand values, where an overriding idea like 'no violence' or 'must be educational' or 'must have a story' hampers the game to the point that it breaks. Another example is the choice of technology and platform. Adopting a cross-platform solution (like HTML5, Unity or Flash) for fear of being left behind seems smart, but not if the overhead that the solution imposes makes the game run too slowly.
What's the point of building a bad game just to fulfil some imaginary strategic criteria?