Tax implications of Reddit sunsetting Reddit Community Points (moons, bricks, etc.)?

*For those saying that receiving "free" MOONS means you didn't lose anything, that is not true for those who are trying to "play by the (tax) rules" who paid income taxes on the airdropped moons (bricks, etc.) in prior years and still have to pay income taxes on the airdrops received in 2023 at values significantly higher (about 80% higher) than they are now worth.

My understanding of the tax implications in the USA is as follows, and I would appreciate corrections or additional thoughts on this topic.

For people who received the Reddit Community Points (i.e. MOON airdrops), in the USA they are required to report the value of each airdrop (value as of the date/time received) as a taxable gift in the year received, as ordinary income. The value as of the receipt date that they paid income taxes on becomes their Cost Basis for when they sell the digital asset.

When selling MOON (including swapping for some other crypto currency), they are required to report it as a sale in the year of selling/swapping, as a capital gain or loss. (Long-term capital gain/loss if held over a year, short-term capital gain/loss if held less than a year)

For those who don't sell/swap because the price goes to zero and there are no buyers (if that's what happens?), or for other reasons such as not bothering to sell them, or not knowing how to go through the convoluted process because they are NOOBs, I don't think they can claim a capital gains loss because this is an unrealized loss, a paper loss. I'm not sure about this, but I've read that rug pulls and thefts of digital assets are not something you can claim as a capital gains loss.

I'm wondering if those who want to be able to claim the capital gains loss by getting rid of their MOONS (or bricks, or whatnot) and doesn't know how to sell them, or can't for some reason, can they tip them to someone else, say someone in a country where four cents ($0.04) or less per MOON would still be a useful amount to them. Would giving them away allow the giver to claim the loss in value (from receipt value to give-away value)? Anybody know?

Any knowledge shared on this topic is appreciated.