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If my understanding is correct, unemployment is unemployment insurance which means that people (are forced) to pay in now so that they can cash out when they become unemployed. It's one thing to call it a tax and sell it as a redistribution package - but that's not how the law was sold to the voting public. If it's a pay-in-to-cash-out scheme, then you're entitled to it. Period. I'm saying this as someone who is currently unemployed and unable to take out unemployment because, well, my previous employer hired me as an 'independent contractor' and didn't pay into my unemployment insurance. I get to do it the old fashioned way, which is to save my money in the bank, and lean on the generosity of family and friends. Of course that's easy for me to say when my employment turnaround time has been fairly low in the past.
That averages on the order of 1000$ each. This is entirely reasonable. I think I can live with that.
They paid into it, so they're entitled to it, and the benefits are capped far lower than their salary, so they don't cost the system any more than more typical workers.

If it's the first time they've been eligible for benefits, then they've paid in a lot more than they're likely to collect.

To be honest, though, I can't see many millionaires bothering to file.