I don't believe in a luxury tax on principle anyway, because you've already paid a state sales tax (usually), so why pay an additional tax? I don't believe in estate taxes either, for the same reason.

Depending on where you live, produce can be more expensive; and I can tell you first-hand that buying whole foods IS more expensive than buying mac and cheese in a box. However - in theory it should save you money in the long run by keeping you away from the doctor's office.