请教OG11-Q76

76.Never before had taxpayers confronted so many changes at once as they had in the Tax Reform Act of 1986.

A.) so many changes at once as they had in

B.)at once as many changes as

C)at once as many changes that there were with

D)as many changes at once as they confronted in

E) so many changes at once that confronted them in

在排除A,B,C后,在D和E之间的选择让我比较犹豫. 原句中"Never"一次表否定的意思,为什么不是用so...as? 

1) 传统用法中，so...as...可以用在否定、疑问、if从句中，不过现代美国英语中用得越来越少，而as ... as...用在肯定、否定、疑问、if从句中都可以接受。

请参看 American Heritage Dictionary 的解释：

Usage Note: A traditional usage rule draws a distinction between comparisons using as . . . as and comparisons using so . . . as. The rule states the so . . . as construction is required in negative sentences (as in Shakespeare's "'tis not so deep as a well"), in questions (as in Is it so bad as she says?), and in certain if- clauses (as in If it is so bad as you say, you ought to leave). But this so . . . as construction is becoming increasingly rare in American English, and the use of as . . . as is now entirely acceptable in all contexts. 

2)（E）错误是因为逻辑意思表达错误了。原句是taxprayers confronted changes; E选项 so many changes at once that confronted them in，that指代changes，是说changes遇到了taxpayers(them) -- 和原句的意思完全相反，且不合逻辑。而且，them在该句中到底指代taxprayers还是changes也不是很清楚，也算个rhetorical construction的错误。