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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