I dont think it works like this in the USA. If something is air dropped to you and you can immediately undertake it and move it that's one thing. If it has a power down cycle that isnt instant that's another.

It only counts for a taxable event in the USA, I am not a lawyer talk to one, if you can freely sell or move it.

If it was locked and you cant move or sell it it doesnt count. If indont claim my sps air drop ever it's like I didnt get it for a tax event. It counts once i claim it. That's what I've read in a few places and on irs website.