I was talking about the heave ones. Past a certain weight there is a special tax preference. For example, every Mercedes dealer (it seems) has an explanation on their website pitching their G series SUV. People buy they and claim they are primarily for business, but there is very little enforcement or verification.
I’m not sure how you define heavy. If you mean larger than a half ton they’re nearly all used for things you need a truck for. People mostly don’t buy 3/4 ton trucks or larger for pleasure.
If you include a half ton, then yeah, that’s basically a differently shaped SUV to many owners.