I do agree that making DRM is a losing battle, and they are transferring that cost to legitimate customers. Really though I don't have much other options for streaming. Amazon prime has the same setup, and CraveTV probably does too. Though Crave doesn't have much for content that I'm interested in.
Maybe taxing on the distribution of proprietary software would be more palatable? After all, software that is written can only become proprietary if you distribute it to other people under a non-free license. I personally think the warranty idea is much softer on companies (while still giving some more protection for end-users).
I don't think banks should be taxed for having propreitary systems. I do have a problem with SaaS[1] companies, and companies which make money of selling software which is proprietary -- because they are actively creating a monopoly on the expertise in and ability to support their particular software (known more politely as vendor lock-in). Not to mention that proprietary software developers incredibly often mistreat their users through a variety of schemes.
[1]: https://www.gnu.org/philosophy/who-does-that-server-really-s...
Really I think we just need better regulation around it all. So making sure that you are allowed to hack your own device if you wish. Able to extract your data. SaaS companies being required to give you data exports (unless unsafe to do so).
Taxing proprietary software distribution is a form of regulation. The ideas you propose are too piece-meal and won't actually solve the underlying problems -- namely that proprietary software is used as a tool to abuse its users. This is something that is inherent to the power dynamic between a developer and the users of proprietary software, regulation won't help.
"But what if the bank just hires their own staff to become experts at that open source software instead?" That could work, up until they need to make specific changes to the software for their business. So they fork the open source project and create their own variation of it.
Some of the banks profits now went into paying developers for the changes in the fork. Do you think the bank's executives will just want the money they put into the fork to potentially benefit all of their competitors by having them make a pull request to the original software? Probably not...and then you end up with proprietary software again. Only in this case it's worse than the proprietary software we started with, because every bank has their own fork of the original open project.
Given that that is how they can avoid having to maintain a fork indefinitely, and that that is the fair thing to do after you profited from the gift of others who did the same: Erm, yes, they absolutely should want that, and most likely it is in their own best interest.
The problem comes when rapacious companies decide it's a good idea to make people pay for the privilege of being the product, and use the law to restrict what people can do with the software, which is what DRM is really all about.
You appear to be confusing what "proprietary software" means[1]. DRM is an example of something that is only possible with proprietary software.
I would personally _love_ if we could get proprietary software to become illegal (or for there to be some sort of disincentive such as taxing proprietary software, or enforcing and extending warranties on proprietary software). But large proprietary software companies hold such sway in politics that hoping for that doesn't really help. It would be a much better idea to simply stop buying their crap, and helping others around you "break the shackles" (as it were). Digital Restrictions Management is something that I always mention when people talk about Netflix or other such streaming services -- because once you explain the issues with those kinds of services I find that most people are at least intrigued by alternatives (which usually have features that the DRM systems don't, because DRM has always been clunky as they're trying to accomplish something that is effectively not possible).
[1]: http://www.fsf.org/campaigns/drm.html