I'm not sure what you are arguing at this point. Newegg is not required to collect sales tax, nor are they incentivized to do so either.

As far as I know they are not required to provide the state with this information either, which they are incentivized to do even less because customers are very much going to hate it, even more than they would dislike paying the sales tax up front.

The lawyer quoted in the article seems to imply it's an act of good faith providing the records.

"I do think it’s an overreach, but the discussion we have every day with clients is how much risk are you willing to take?” he said. “If you want to tell Connecticut to go pound sand, we can do that. If you want to have a discussion about when to begin collecting tax on your terms, we can do that as well.”