By randomizing patients, almost all factors (known orunknown) that might influence the outcome are present in equal proportions in the various treatment groups.
As proposed, any strategy for reducing, avoiding, or deferring tax liability, whether knownorunknown at the time of the invention or application for a patent, would not qualify.
In particular, whether the inability to publicise a person's identity will prevent further witnesses to a known offence from coming forward, or further unknown offences by the same person from coming to light.