Let's address point 1 first.

You're doing the volume computation wrong. Let's assume $13M daily volume (just going by CMC last 24hr, and this is being very generous, b/c you've had an active last 24hrs), so that 5% is redistributed = $650K redistributed.

Holder's $90 is 5e-7 of Safemoon's 180M marketcap, so the Holder get's back 5e-7 * 650K = $0.325 / day, so it will take this holder 20 / 0.325 = 61 days to recoup the 20% tax. This is a long time in the world of crypto, and relies on volume staying high, which it won't.