Whether you consider it a currency or not, if you paid 10 ETH, and received a 10 ETH refund, you haven't made a gain.

I'm speaking to those people who have preconceptions. "Oh, that's not how it works (in existing markets)", but are also wanting the brave new world.

As in - how many people are making gains declarations when they liquidate cryptocurrencies? Wanting protections of a system but refusing to participate in some aspects of it is much like having your cake and eating it too.

The gains only come if they exchange the ETH for USD for a profit. If they hold on to the ETH there is no gain hence no tax to be paid. Again it seems the more I read about this discussion the more all of these "cryptocurrencies" sound like securities than currencies.