I found this Tax Analysts article by Cara Griffith, Amy Hamilton, and Jennifer Carr, that discusses the need for transparency and the value of publishing letter rulings to help all taxpayers. The article discusses the pros and cons of doing so, and the constraints that state departments of revenue face in fulfilling the desired objective of providing as much guidance as possible.
Even though the article is a few years old, I think it is beneficial reading because all taxpayers are looking for more certainty and less risk regarding the tax positions they take.
We need to work together to fight the struggle for clarity.