That's a big claim. Section 179 only applies if you have a business. Your average suburban neighborhood is filled with light duty trucks owned by regular people.
There are 30+ million small businesses in the USA, and they tend to be concentrated in the wealthier sort that a) live in suburbs and b) drive very expensive vehicles.
So your claim is that every single small business is buying a light duty truck every three years? I'd wager a good number of those small businesses don't make enough to take much of a deduction in any case.
