According to the Gemara the Rabbis maintain that a sukkah is a דירת עראי. There are many contextual indications to this fact within Masechet Sukkah. However, one of the most pointed statements regarding this is in Yoma 10b where it directly states: ורבנן לטעמייהו, דאמרי: סוכה דירת עראי בעינן. This being the case, there does not appear to be any מפרשים that explain the logical flow of the Gemara that clearly demonstrates how the Rabbis maintained their opinion that a sukkah is a דירת עראי in opposition to Rebbi Yehuda, when Rebbi Yehuda brings a מעשה on Sukkah 2b regarding Queen Helene’s sukkah that was over 20 amos high and the Elders were silent, as the Baraisa states: סוכה שהיא גבוהה למעלה מעשרים אמה — פסולה ורבי יהודה מכשיר עד ארבעים וחמשים אמה. אמר רבי יהודה: מעשה בהילני המלכה בלוד שהיתה סוכתה גבוהה מעשרים אמה, והיו זקנים נכנסין ויוצאין לשם ולא אמרו לה דבר.
Therefore, if the Rabbis who hold that a sukkah is a דירת עראי are assumed to be the Tanna Kamma of Mishna 2a, which states that a sukkah above 20 amos is invalid, what logical defense did they employ to avoid refutation by Rebbi Yehuda’s Baraisa regarding Queen Helene’s sukkah that was over 20 amos high and the Elders were silent?
Finally, I am not asking what the halacha is or how we poskim, but what is the logical defense of the Rabbis position that allows them to remain in opposition to Rebbi Yehuda which is evidenced in Yoma 10b and Sukkah 3a, 3b, 9a, ect.?
My conclusion of what the answer is requires re-framing several concepts in Masechet Sukkah and is located at https://sukkah.home.blog/. It's too lengthy post here.
My hope by posting this is to have either conformation that I have learned correctly or for someone to post an alternative answer that they are aware of that I could consider in my understanding of Masechet Sukkah. Thank you.