CPA with a seasonal tax prep side-hustle here.
I would never advise any of my clients to do something for tax reasons. I ask them what they want to do (for financial or other reasons) and then tell them I can advise them on how to structure some of their business decisions in a way that will benefit them on their taxes, but not negatively affect their business, if possible. What your tax accountant is suggesting is beyond his expertise. There is either something missing from this story, you misunderstood him, or he is a bad tax accountant.
As for the profitability of a small business, @scripta is generally correct. There isn’t a hard and fast rule, because the IRS recognizes things happen, but generally speaking, you need to make a profit 3 out of 5 years. If you are unprofitable for decades, you risk the IRS checking, deciding your business was really a hobby, and them going back in time and disallowing your deductions. Your intentions don’t matter.