Dollars are the currency Bitcoin is most commonly compared against, and for people who have easy access to USD it can be very hard to see how btc has utility. But if you compare to other things (e.g. commodities with a monetary premium, or fiat from a small country), it's much easier to comprehend.

It is work to 'get' it tho. All the info is available; I can't make it easier to understand than many others out there already have.

Anyone who needs to conduct transactions without having their name attached to it, and cannot meet personally to use cash. Online black market purchases, say.

You're not wrong that like 99.9% of BTC value is from speculation, but it does have its valid use cases.

It really isn't about taxes, and more about trust and collective faith. The USD isn't backed by cold economic calculation, it's... a big dream we all agree to keep dreaming. And that's mostly fine.