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They're concerned about the precedent set if they allow taxation to be included as part of regulatory powers. If they allowed this, then precedent is set for the next Dem president to come in and just start taxing companies that don't align with their policy goals. So something like taxing carbon emissions no longer needs Congressional approval.
Are they though? They are do everything in their power to avoid ruling on what an "emergency is". The only reason they ruled this day is because the law he used pretty obviously is not meant to include tariffs in "regulation". The Supreme Court says in both the ruling and dissent that there is nothing from stopping him from just using a different law.
True. Also, giving tax powers to a "unitary executive" is literally taxation without representation.
There's a reason it's in the purview of congress.