I mostly enjoyed it but I would have enjoyed it more if I hadn't read the book.
A lot of plot detail divergence but that is inevitable with movie adaptations.
I'm trying to avoid spoilers but the Victor/Creature ending felt untrue to the book.

An exception for primary residence homes under some reasonable value would avoid penalizing middle-class families.

An alternative to a wealth tax would be to simply tax investment returns each year.
With the current system the increase in real estate or investment value is passed to the next generation (when the owner dies) and the baseline value is reset for the new owner.

I.e. there are really 2 'true' cases here with different actions.

Not quite...you could switch on a boolean value and have cases for true and false. But in this case (no pun intended) what 'true' represents depends on what the source of the boolean value is and that's the problem.

You don't say why but if you don't already know, it is because case statements have to be unique and both of yours resolve to either true or false.