Legality Of Window Tinting Cover Brake Light?

ok i know if you smoke/or cover even a part of the taillight brake lights on ur vehicle, and someone rear ends u, u can be the one at at fault. so if u have ur rear window tinted, and it covers the brake light, wouldnt it be the same situation? i know you can still see the brake light fine and its a ridiculous excuse for the other driver to use, but u can see them fine on smoked taillights too, and the cops accept that excuse.