The more I think about it, the more I think Luxon's lack of political experience is a problem for National. And perhaps their advisors aren't so good either.
Ruling out working with Opportunity based on one policy he doesn't like shows a complete lack of understanding of how a multi-party government works. Say you won't agree to the land tax but will try to find common ground in another area?
I get he was trying to stop National voters from going for Opportunity in the hope of a National/Opportunity party, but it still seemed like the wrong call.