I would find it exceptional interesting if youtube moved away from the concept of providing content for free without an expectation for repayment, to a model of selling a service. Selling a services is covered under a very different kind of laws, and where I live, tax law, while giving away content for free with ads has their own little exception carved out for it.

It is similar to how phone companies had to charge 0.1 cent for phones, rather than advertise it as gratis. The law said that companies could not advertise a product as being gratis if they also expect the customer to pay for it in terms of a binding contract with a provider, but they can sell the phone for any amount greater than 0 and have it as a combined sale with a binding contract. Thus companies changed how they sold their product, and also had to inform the customer of the binding terms (and if I recall, expected total cost) in the advertisements.

As one politician put it; You can't put a sale tax on services supported through advertisement since the customer may watch the full add, half the add, or none of it. Since the tax office can't determine how much of an add, if anything, is watched, there is no value in the exchange for which to tax.

That angle makes sense, and I wonder how it would combine with the loose interpretation of the DMCA in the context of bypassing ad tech.