tax deductible above 7.5% AGI is very different from tax deductible above $0. Your $100k/yr developer would pay $2,100 in tax on the first $7,500 before the deduction takes effect.
Also, the reason you can't deduct the "pre-tax" premiums is because you were never taxed on them in the first place.
Also, the reason you can't deduct the "pre-tax" premiums is because you were never taxed on them in the first place.