At a certain level of wealth, where you “live” is kind of abstract. If you own several homes and constantly spending time at each, where you live legally is more of a formality.

But for a level down from this - when you’re wealthy but not so wealthy to pull this off - there are so many non-monetary reasons for where you live. Someone who loves California weather and the taxes don’t actually make much of an impact in their enjoyment of life? Why the fuck would you move to Tennessee or Florida? Or if all your friends and family live near you now, why move somewhere and isolate yourself just to make a political point about taxes?