The tax deduction is relative to the vehicle's GVWR (Gross Vehicle Weight Rating) which is different than the vehichle's curb weight.
Take a Range Rover for example:
Curb Weight = 5379 lbs.
GVWR = 6724 lbs.
There are not many passanger vehicles that have a curb weight of 6000+ lbs. You can even have luxury sedans with a GVWR of 6000 lbs. Don't just think SUVs