Don't think you will get many arguments that it is a money making scheme.
However, from what I understand, the latest rules mean there aren't many tests required on the UK side - just a lateral flow on return (and a PCR if that is positive).
In terms of entry into Portugal, it looks like one negative Lateral flow (taken within 48 hours prior to arrival) OR an even cheaper alternative might potentially be a certificate of recovery. I also got Covid over Christmas (I think at Brentford), so this is something I'm going to look into the practicalities of.
Rules might change a bit anyway between now and then I guess.