Because taxes are how we typically set incentives and the government is well-configured to use them. This is common in other contexts: for example, in many cities leaving your property vacant will trigger additional taxes because they don’t want empty buildings impacting the surrounding neighborhoods.
> If I can’t purchase and enjoy a copyrighted work legally, the copyright is unenforceable.
That’s not true in the United States, and if it were you’d still have the problem this thread is discussing where you need the servers (or DRM systems, etc.), which is why I’d like to change the incentives so it’s cheaper to release things you no longer intend to use even if they weren’t directly distributed to users.
The indie carve out reflects that there is some real cost here (packaging things up, vetting the rights for a release, etc.) If you have an old game which never went big, you don’t want a solo developer getting hit with a bill they can’t afford because they didn’t back up everything well or life happened and some planned work took longer than they thought it would. Again, remember this proposal is for a legal mechanism to compel action and you want to think about how it could impact people with the least resources.