It is nit just entertainment. Go read the BBC charter. It is education and has to cater for what commercial channels can't afford. It makes absolute sense to take it out of general tax. And is not even remotely comparable to phones.
Aye it's surprising how many people don't seem to realise quite how much of what the BBC does is effectively economic suicide for commercially run stations, either because it costs too much to do, requires too much risk taking over a long period of time, or because it would upset the advertisers.
IIRC something like 90% of the TVL is effectively spent on stuff that wouldn't make a profit for a commercial TV/radio station (almost none of the BBC radio would survive commercially as it involves too much actual content vs preset automated playlists) with about 10% of the rest either paying for itself, or making a profit that lets it subsidise the niche and educational stuff.
Even things like Topgear* wouldn't be made in the current format by a commercial broadcaster because no commercial channel is going to air something that puts down pretty much every car manufacturer on a regular basis - oddly enough the likes of Porsche (I think it is) don't like jokes about their cars having a risk of spontaneously combusting, whilst others don't like being compared to wet flannels, sheds, and comments about their electrics..
It's also funny how many people claim never to watch BBC content, but don't seem to realise quite how much commercial channels rely on the BBC either for content directly, for co-funding documentaries and like, or less directly, the fact that the BBC often does R&D (part of it's charter), and training of staff.
*One of the shows that actually from memory makes it's costs back via overseas sales and merchandising.