One can still buy BTC and spend them more or less immediately, as a wash sale. The broker takes the risk of the price shifting under them, as is always the cas

One can still buy BTC and spend them more or less immediately, as a wash sale. The broker takes the risk of the price shifting under them, as is always the case with brokers. And the US is not the world's only tax regime. And it is not settled law that they actually are a capital asset rather than a currency; this is how the IRS intends to interpret it in the absence of legislation or a court ruling, but they've been forced to change their interpretations before.