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They ruled that, for tax purposes, it counts as a confectionary because of the high sugar content. They did not rule that it is literally cake.
But what is cake if not bread plus sugar? 🤔
To me, it’s mainly gluten content. Cake is fluffy while bread is more chewy. You can have sweet breads and savoury breads. I imagine you can have savoury cakes too, but I’ve never had so I don’t know how good that would be.