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It does not mean that the player is dumb. What if the opponent is going for their fifth lost soul and out of desperation you play Heavy Taxes even though you'll lose the battle (you have nothing else) and hope to draw something in the two cards to help? You're saying that you can't use those cards.
So if you play heavy taxes and are still loosing some how.... (seems unlikely)
It does not mean that the player is dumb.