I don't understand your argument. People don't have to lie, and people don't have to exploit loopholes, even though they may exist.
You seem to be comparing a thing with an action, and "things" are never immoral, but actions can be. The fact that loopholes can't be avoided is irrelevant. "Loopholes" as a thing aren't immoral, but the action of exploiting them is.
You seem to be comparing a thing with an action, and "things" are never immoral, but actions can be. The fact that loopholes can't be avoided is irrelevant. "Loopholes" as a thing aren't immoral, but the action of exploiting them is.