It is the Registrant's view that Bitcoins should not be regarded as coins, or otherwise as
collectibles, for purposes of section 408 (m), because Bitcoins are a
virtual, rather than a fiat currency (see «Bitcoin Value,» above) and, as such, do not take the form of tangible personal property, in contrast to a coin or any of the other
items defined as a «
collectible» under Section 408 (m).
Other games have created visible (but subtle)
collectible items available with achievements, currency, or MTX (i.e.
virtual companions / pets).»