You're trying to prove your point, but you haven't really understood what it is about. The transaction is treated differently from an accounting perspective, as

You're trying to prove your point, but you haven't really understood what it is about. The transaction is treated differently from an accounting perspective, as a license and a sale at the same time (this is what the wave collapse joke is about), with the effect both of ripping off the artists and limiting buyer rights. They get the rights management from licensing on the user side (no "giving away old albums to a friend" possible), while giving artists the lower cut as if it was a physical album sale with high distribution costs. It has nothing to do with digital vs physical sales, you could play the same trick with a CD sale.