So do you comply with tax obligations to record what capital gains you made on the disposal of your BTC every time you spend it? The tax reporting requirements make use of Bitcoin as a MoE impractical unless you ignore them, and then you are a tax evader.

If you are a business and want to accept BTC on the other hand you risk your bank closing your access to fiat banking. The number of consumers prepared and willing to ignore tax laws to spend Bitcoin is so small why would any rational business then risk debanking to reach such a small customer base? They wouldn't and they don't.

The combination of tax requirements on consumers and the risk of debanking has absolutely obstructed and prevented the use of Bitcoin as a MoE payments protocol.

You may still be able to use it as a MoE on SNs but where else can you use it and where else does anyone else use it? Bitcoin is not generally used as a MoE - it is almost exclusively used as a speculative commodity...because that usage is being allowed while MoE is being slyly but comprehensively, obstructed.