I think that when most people hear "the landlord eats it" that does not imply that they raise rents but just pass the increase along to the tax authority and don't keep any of it for themselves. "The landlord eats it" implies that the landlord pays, accepts less profit, and the tenants pay the same as before.
"The landlord eats it" was referring to the tax. That fits with most people's conception of what it means for someone to eat the cost: they cannot bake it into higher prices and pass along the burden.
Separately you are talking about applying UBI. No one said the landlord eats anything as far as UBI.
