I think you possibly overestimate the strength of Gothic resistance to the Roman state.
Actually, it's not that the resistence that I think you may still underestimate (the conduct of the war shows that it was a continus ballet of hide and attack elsewhere for the Goths) but more their capacity to reform a coherent group even with Italy at 3/4 taken.
Totila's actions managed to take back almost all the peninsula and Justinianus had to send an actual BIG army, seeing that he considered as an actual important threat the capacity to Goths and part of Italian population (possibly most the northern one, but that's a supputation) could represent if lasting long enough.
The army sent by Justinian in the early 550s was in all probability considerably smaller than those fielded on the Eastern front- I've seen a figure of ten to fifteen thousand quoted, which seems reasonable to me. Nonetheless, the Goths did collapse rapidly.
Well, I don't really see how it's that obviously reasonable.
There's now a tendence to lower considerably the numbers given for Early Middle Ages battles (admittedly, to the extreme opposite, with battles as Guadania with only 5 000 men for both sides).
I'm not saying that the proportion of 1/50 is wrong (I don't think we can have that of a certitude regarding what we can have as sources) but that exageration of ennemy's troops is a common feature.
Now, the number of 7.500 men for Belisarius' army seems indeed reasonable, but (with taking account of the 6 000/ 8 000 men the general recieved as reinforcement), battles with sourced numbers for Goths show more often numbers ca 10/15 000. Considering the gothic population in Italy and IF the mobilisation system was more or less comparable to western Goths...
Let's say we could have up to 60 000 fighting goths. Against Belisarius troops (when in Italy) of ca. 16 000 it's indeed important, but you have to reduce again the numbers of the Goths following the more "pro-byzantine" faction (their number changing a lot, but as the event went, I think we can assume they reached their apex at the first years of Gothic Wars and during Eraric's reign).
I'm not sure as well about the "rapidly collapsed", when the war lasted 20 years.
Sure, byzantine forces taken control of a good bunch of Italy quickly, and critically the coastal regions allowing for reinforcement (and as the most productives, cutting ravitailment for Goths). Admittedly, the presence of a strong pro-roman feeling could have helped that.
But the war was'nt over, as the Goths didn't actually collapses : Vitiges (finally untrowned as obviously bad strategist) managed nevertheless to keep them in one part, and even when Eraric proposed the crown as acknowledgment of defeat it was to make Belisarius king of Goths and Italians, not to Justinian.
Justinian understood that, as he was pretty mad seeing Belisarius fucking up the opportunity, an having the war continues even more.
I do agree with you that the return of Imperial tax collectors probably was rather unwelcome for the Italians
It played more after the first part of the war, when they saw Romans not really able to take control of the land and, more importantly, their cities repetedly looted by armies AND by tax collectors.
though that factor could be exaggerated- of all the Germanic successor states, I believe the Ostrogoths took more revenue, and did it in a more efficient matter, than any of the others
That's...debatable.
Ostrogoths are the most sourced of germano-roman kingdoms of the V century, we just don't know enough about others to be really sure of a comparison being accurate.
Now, basing ourselves on later accounts, it appears indeed that we are in a different system (whom demonetarisation is a part). But is there something that existed in late V and Early VI, or an adaptation to an economy that had a more localised functionment?