Journalists aren't tax accountants. And anyone looking for an excuse--AD, journalist, or fan--will use the best one available.
The math is what it is. A tax deductible donation doesn't mean you get a 100% CREDIT for that donation. That's called a "tax credit". If you refuse to donate more after tax with new tax rules, you simply deduct the amount of your previous tax savings from your new donation. It's the same effect after tax.
And as I said, U of L will gladly--GLADLY--invoice you for a 40% smaller donation in the upper arena to keep your patronage. Why wouldn't they when they're almost giving tickets away?
Excuses...
Lol. It was an article from Forbes. And your second paragraph is spastic. It starts off as an early Junior Achievement lesson on tax credits and then diverges quickly to a mess of words. You need to clean that up.