A game only has value while I'm playing it. If two people play the same game at different hours or timezones, they can buy a single license and transfer it back and forth. (This is different from e.g. server software.)

A tariff on resales would cut back on that (if the ruling allows it). But the effective price of a game would still tend to approach the cost of reselling it. You would need to re-download the game every time you buy it, but with modern broadband this is feasible.

An efficient marketplace for 'renting' games (or game licenses) would let you buy a game just before you start playing, and resell it when you go to sleep. The marketplace would only need to buy enough licenses to satisfy peak demand and could amortize the cost across players and games.