Yes, the possessor can control where the ‘taint’ goes by their spending choices, just like someone with stolen property can choose who to give/sell it to. The

Yes, the possessor can control where the ‘taint’ goes by their spending choices, just like someone with stolen property can choose who to give/sell it to. The point of this FIFO method isn’t exclusively — or even primarily — to outwit thieves. Rather, it’s just to have a tractable (and legally-based) rule for deciding which balances, arbitrarily later, can be deemed ‘the stolen amount’.