Unethical to take tax breaks? You don't take your standard deduction? A mortgage deduction if you have one.
Not sure what code of ethics you refer to.
What is not ethical is the NYTimes putting out financial information to the public on an individual. Me and my partner just run a small manufacturing business but we have to file personal income in multiple states. We could never do our own taxes even though I know exactly the impact of anything we do on the business pre-tax. We have a long depreciation schedule list that insisted we depreciate some asetts but not others depending on whose stimulus package was in place or for arbitrary numbers of years that do not really represent the life of the asset but keep the IRS of our back.
My tax accounting looks nothing like the business financial data that we use to predict cash flows and financial health. That is all the IRS and governments doing.
If I gave them to anyone that is not a tax professional then they would not know what the hell they are looking at. They would wonder how I pay tax on income I really did not make that year in one year and don't in other years. The IRS forces us to do that. We have three companies, real estate, manufacturing and a holding company even though we operate a single operation for legal protections and tax reasons.
Trump has about 110 or so business that are international and domestic operating in different states under different rules.
They exist legally and ethically to protect the organization and family from predators and government.
If you want to see bad ethics then go to your state capital or D.C.