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But plenty of merchants already take it
In certain areas in a few countries... but it's not widespread and in North America it's extremely rare.
The barrier to larger adoption is the capital gains tax and accounting complexity
That and the extremely limited education. The way to transact and actually onboard more people is through Lightning... the whole world can't use L1. But there is no shortage of people who should know better saying 'Lightning doesn't work use my coin instead' and it only confuses people
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I agree, a good money should lubricate the flow of commerce and the acceptance network must be large enough.
But plenty of merchants already take it although limited to the small merchants. The barrier to larger adoption is the capital gains tax and accounting complexity imposed by the political class.