Would this method have turned up inconsistencies in the IRS's own guidance if such inconsistencies existed?

Yes and then? Sue them in federal court? Refuse to pay the taxes? Write them a letter pointing out inconsistencies?

Inconsistencies already are known and well studied - this is one of the domains of corporate tax lawyers - how to interpret the inconsistencies into a strategy to benefit the company, so that even if the company is sued by the IRS, a well formed argument would be made and case dismissed or fines significantly reduced.