Well. Yes. in reality I know there are all sorts of implications. However, since we have a super thinly traded commodity in a non existent market; there is no reason we can't have a little fun. Remember when the first pizza was sold for bitcoin? In seriousness; this is not all that different from the opposite Mark-to-Market rules that hit US banks at the height of the Sub-prime financial market. Not that different from Tulip mania.