This is trying to be too clever by a half with the semantics. When people say they're going to Uber somewhere, they're not saying they're going to use a post-paid software to connect with individuals offering rides. The fact they've skirted the labor laws to technically not be the employers is neither here nor there.

I honestly can see where you are coming from but I think the IRS distinction is important here.

Uber isn't saying, "you must drive from 9am to 5pm. you must use our vehicle and company expense account."

Mechanics get hit with these types of laws as well. Mechanics are often required to bring their own tools to work, but since they often work at the business' garage during the business' hours (not at their home garage at 2am for example), they are W2.

You are exactly right that the service rendered is exactly the same ("I wanna uber there" == "I want a taxi company to drive me there").

But from an expenditure standpoint, a Taxi Company is not spending money on cloud services and programmer salaries.

Perhaps it is better to talk about divisions of these large companies instead of trying to classify the whole. By your definition of cutting checks NASA can also be called a transportation company.