It seems to me that this is a part of a strategy to scare people away from using bitcoin. If you make it as complicated as this there might be another objective that what meets the eye at first sight.

In Denmark, f.i. every single transaction with bitcoin should be reported to the taxation authorities according to the first in first out principle. So if you've bought bitcoin 4-6 years ago, using any of your sats will automatically require a tax payment of app. 33% to the state. That's also a scare tactic