These risks would appear to be the same as a shoe producer wanting to bring shoes to market - regardless they are still taxed on the value of their inventory.
Some of the risks are similar, but your "regardless" is bypassing the point.
We can value a real shoe pretty well. But what if we could duplicate all the shoes we built for less than a penny per pair? What would be the value of our inventory?
There are pretty established accounting rules for this.
For valuing digital goods?
Are those rules smarter than looking at the money it took to make? If so please share where I can read more.
If not, then despite being "established" the problem isn't solved.