Except that it doesn’t. As I’ve explained several times.
I’ll try one more time. The notion that ideally one should be on a level to be so sensitive to the kedushah of the sukkah that he is mitztaer and therefore is pattur, is backwards.
Hashem gave us mitzvos to do. Yes, sometimes there’s a p’tur, but it’s not the ideal.
The others are at worst against Halacha, but the reasoning behind the minhag is solid.
(Also the way it’s universally applied is wrong, because most people, I’m pretty confident, are not actually mitztaer…
A Chabad chossid one told me that he’s mitztaer that he’s not mitztaer. I told him that he can do that in the sukkah….)