It has a lot to do with guild size. As has been the case from the start, small guilds are complaining they can't afford it. The HQ building remains the entire season, so it costs less than building a single fortified command post each day or less than 2.5 old SC per day. That's really cheap for the benefits, especially when you fight from HQ all the time. Rebuilding a fortified command post on the same tile multiple times a day will eat into the same 3 goods over and over also, so there's really nothing to complain about.
*Most* small guilds are complaining because they do not have a vibrant treasury that can keep up with the demands for T-Goods that GBG and (the former) GvG require. Nor do they do much or anything to improve their lot. They would rather spend their time and energy complaining about how unfair everything is and how they can't compete with the larger guilds who do spend the time and energy improving their lot. Guild size has little to do with treasury management. Which, by the way, was the topic of my post, that you responded to.
I have seen small guilds do just fine in whatever League they happen to exist in, due to their management of T-Goods and cooperation level. If anything, it is harder to manage treasuries in larger guilds than it is in smaller guilds. More personalities with varying degrees of participation, experience, cooperation, play styles as well as individual goals are harder to manage and keep active and in tune with guild goals and requirements than a smaller, more quaint guild.
Regardless, these are all based on choices. Some choose to make adjusments and improve their situation, while others choose to complain, whine and express their jealousy and resentment for those who actually make such adjustments.