Absolutely. While I didn't address that point in my reply, yes, taxing beverages based on the CO2 content is ridiculous.

it is not taxed on CO2 content, it is taxed by marketing category and those categories have CO2 as a factor.

Ha, coincidentally they just announced they are finally fixing this in the UK.

There is a tax on CO2 in drinks?

Indirectly, the difference between ciders and sparkling wine is CO2 content but it’s a binary difference where in rising CO2 within each range has zero tax implications.