

Can I ask where the material difference is to a game that requires a Day 1 patch download to work? With a Game Key Card, that patch is simply very large. You can still sell the game, just like a standard cartridge. And the Switch cartridges never had infinite shelf life to begin with, so they’re not suitable for archival either.
Income tax doesn’t do anything to the 1%. You have unrealized gains, and borrow against your assets? You owe zero tax.
A wealth tax, or income tax on yet unrealized gains, would be better. Of course, that comes with its own set of issues. But, I don’t think they are insurmountable.