Well, the so called trick requires actually paying for two homes.
Regardless, from what I read about 29% of Swiss live in more than one home. So the question of what defines a primary residence for tax purposes is a common one.
This is an attempt to meet the requirement of residency in the lower tax area during Demeber, not an attempt to trick the tax authority.
In other words - I am looking at what to actually do, and plan to disclose the full truth of those actions to the tax authorities. As such it is completely legitimate tax planning.