The consequence of the court's ruling, as Kagan suggests, is that it gives legislatures a "road map" to insulate the financing of religion from court challenge. She offers extreme examples, such as a state choosing to reward Jews for their piety to the tune of $500 per year, to be claimed on their tax returns in lieu of an annual stipend. Or a state subsidizing the ownership of crucifixes by authorizing a tax credit equal to the price paid.
Does it really matter how this kind of support is structured? Of course not. But that truism will have to wait for a more intellectually honest court — one that actually values Madison's vision.