I never said it was a reason to. I simply said this method is anything but simple, as the author called it. Your method would require even more potential lines on the monthly report than the nearly identical method I described above. As yours would require a per user line, even though many of them would have duplicate rates.

Keep in mind things would still need to be split per song also, as rights holders vary per song.

Do you really think giving every artist that many potential lines of accounting every month can be called simple?