I think the tip here is defined as customer directly to employees. I'm sure an enterprising tax attorney can come up with ways to help your idea.

As a contractor my customer pays me $2k a day. Instead they could pay me $20 a day and $1800 a day in tips. Everyone wins.

In 14 days, you hit the cap. In 75 days, you start to hit the phase out band.

An employer is an employee’s customer.