What savings are these?

What they don't realize is that the tax burden is moved. It isn't necessarily a savings.

For instance, now there will have to be payroll. Is this the type of operation where regular activities make payroll a reasonable outlay? Even as a sole proprietor, they get the "employer share" credit for FICA from the SE. Now the S Corp will pay it. Well, who "owns" the S Corp and is in essence incurring this? They are, as the sole shareholder. Shifted, not eliminated.

Is the type of operation appropriate to the S Corp model? Example, does not own real estate. Example, has other employees and wants to institute great benefits packages to retain those employees. Understands how expenses are managed, vehicle use, personal expenses, office costs, etc, under an S Corp. Knows what it means to be President and Employee. Etc.