I don't think you are right about the tax angle. The taxation comes when the money comes out of steemit. What happens on the platform is not taxable.
I have read some posts about kr steemers holding sbd for investment purposes. That may have something to do with it as well.
I'm sure it is different in different areas. In the US you set a cost basis for your asset and then take a short/long term capital gain depending on when the asset is exchanged. I'm not sure how you would set your basis on a bot that could either return a positive or negative net SBD/Steem balance? SBD/Steem have distinct prices so they have to be kept separate. I'm not a professional in this space but these are the issues I'm up against. You always have to have a starting price and acquisition date for an asset.