This issue points less to the perceived 'unfairness' of anyone taking advantage, perfectly legally, of a scheme available to them, than to personal animosity towards the individual.
Some commentators, and I assume the OP, think that Steve Coogan is wrong because he is rich and has used the system to his advantage.
My point of view on this is always the same, when wealthy people are pilloried in this way -
At what point are you 'too rich' to have the same entitlements as people who are less rich than you?
Is it one million pounds? Two million?
The answer is, there is no cut-off point at which level a wealthy individual should not take advantage of a financial system that is available to them. They are entitled to do so, and their wealth does not exclude them, and nor should it.
For a system to be fair, it needs to include everyone to whom it is available.
If you don't like it, lobby the government to exclude anyone over a certain level of income from the system.
Until that happens, it is their right - as well as ours.
That's how democracy operates.