If you fork Bitcoin, there is no "claim".
Everyone with Bitcoin just gets the coins and has immediate access to them with the same keys.
This logic makes more sense with something like Ethereum, where claim-drops are common.
Literally exploit this "claim" logic to create a new token that has massive value and you never have to pay taxes on it. In fact you could destroy assets in one place, and then exploit the claim-drop into another asset. See how this works? It doesn't matter what the rules are. Crypto is going to be able to easily dance around them with ease.
RE: Tax Hacks: White Elephant Airdrop