Won't they have to put this tax reform in 2018's reconciliation process? No way in hell they could do both taxes and healtchcare in 2018 reconciliation from what I've read. Admittedly I'm no expert.
I don't know if the tax reform even needs the reconciliation process to pass. I'm certainly no expert either, but I would think a tax plan would be a lot easier to get moving than the healthcare fight. Like I said, they could paint a tax plan as beneficial to the middle-class, even if it serves the rich better. It would almost certainly not meet the same resistance as ACA repeal.
From a strategic standpoint, I'd think it would make more sense to hold off repeal until next year when they'd possibly have McCain's vote. It would be playing dirty, but at the end of the day, every facet of Washington is playing dirty.