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I think it speaks to doing things "the right way". Direct file could have been mandated by Congress, but it wasn't. Instead it only directed the IRS to do a "study" as a "voluntary agency initiative". That left full control of whether it should be done in the hands of the IRS and the executive branch.
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> Direct file could have been mandated by Congress, but it wasn't.

Something being mandated by Congress is no protection at times:

* https://en.wikipedia.org/wiki/United_States_Agency_for_Inter...

(Or the Constitution for that matter it seems.)

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Yeah that would have protected it /s
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