I think naboo was targeted just because it was vulnerable? and the TF wanted to force them into terms that would make them their puppet? implying resource extraction rights etc etc etc. And I guess the tax stuff was just what prompted the TF to make that maneuver? idk

there’s no explanation for why it ought to be naboo.

i mean ultimately it’s “a space wizard did it” if it was something Palpatine wanted, someone else said Nute Gunray owed his viceroyship to Palpatine? maybe palpatine got him his seat and then “betrayed” the TF by supporting the tax stuff, so the TF targeted naboo to get back at its senator? again idk we’re probably putting more effort into thinking about it than george lucas did