Isn't it SN's responsibility to issue 1099 to users who stacked more than $600. I don't know many stackers that have stacked beyond this de minimis exemption amount in a single year.

This could be somewhat of a vulnerability in SN's design since every Zap is technically a payment from SN's node. Whereas something more p2p like nostr, users would issue 1099s to other users which they tipped $600 or more personally.