You used the word context which is all important here as also I suggest is intention.
The L Ron quotes can be interpreted as meaning that that he was seemingly cynically intent on creating a religion or pseudo religion (cult!) as a money making exercise. The fact that recognised religions have tax advantages is a bonus rather than the reason for him pursuing that goal. Although there are seemingly downsides to having the status of a religion or charity for that matter as I imagine you can’t just do what you like with the organisation’s funds in the way that a private organisation can.
However your wording seemed to suggest that L Ron had a more benevolent intent and so seeking religious status was simply a way to reduce the tax bill.
So I can see a very large inconsistency between those two viewpoints which come down basically to what was L Ron’s actual intention?
I would not go so far as to say "benevolent." Does a psychiatrist who goes to medical school and opens up a psychiatry practice do so out of benevolence? Not likely considering the outrageous amounts of money they charge patients per hour (at least in the US). A psychiatrist expects to make a lot of money
and live a very
comfortable life. They have even (in the US) restricted the use of the term "psychiatrist" to someone who has a medical degree from an approved medical school (even though very little of their medical training or residency dealt with psychiatry).
The comparison of Scientology to psychiatry is relevant, because if you know anything about Scientology (or have heard Tom Cruise rants) they stand in direct
opposition to psychiatry in terms of helping people deal with life's problems. They call themselves a religion to avoid taxes, which is separate criticism of how organized religion is treated by the government, even though religions are sort of in the psychiatry business themselves.
But even though psychiatrists make huge amounts of money for giving simplistic advice, or sometimes just listening, would it too cynical to say they are only
in it for the money and they don't really want to help people? Like Scientology, most of them probably want to do both (help people and make money). So do many authors, teachers, and many in the media.
Separately from the psychiatry comparison, Hubbard noted that organized religion is also sort of in the psychiatry business (at least in his opinion) and they have figured out how to help people and
make a lot of money by forming a church, and having the government subsidize them by making them tax-exempt, and allowing donations from members (patients) to be tax deductible. His observation about creating a religion and making a lot of money is accurate IMO, even if most religious leaders genuinely want to help people. Katy Couric of CBS News makes $15 million per year, yet I am very sure that she feels that her reporting, editing, interviewing, etc, makes a big contribution to society (especially if she can persuade others toward her own ideology and political views).
So I think you are taking Hubbard's comments a little too simplistically (or what I termed as "out of context").