Your argument seems anchored in the fact that SP and/or SBD are difficult to value immediately when awarded. But, as an attorney and CPA, I can tell you that's completley irrelevant. If I discover a buried treasure of one-of-a-kind ancient artifacts in my back yard, I MUST pay taxes on the fair market value of such artifacts even though, being one-of-a-kind, they may be very difficult to value with any degree of certainty. I must make a good faith effort to determine their value on the day I found them (even if that means hiring at great expense expert appraisers to do so), and I must report that determined value. I am not permitted to just claim or assume a zero value simply because valuing them may be difficult or costly.
The same is true for SBD and SP. Those cryptocurrencies are undoubtedly worth SOMETHING on the day they are awarded, and as a general rule we must all make a good faith effort to determine that value and report it. To the extent that determine that value requires some subjectivity, we must nonetheless employ a consistent methodology over time (as you have suggested is important).
I'm interested in reading more about your post, but SBD and SP are almost certainly taxable at some value when they are awarded. The difficult question is how much.
I agree completley that the IRS is a criminal enterprise, and it's precisely becasue of that that undereporting gross income should not be taken lightly.
RE: Valuing Steem Rewards As Taxable Income Is A Vast Overstatement Of Tax Liability - Part 1