The effect of a Harberger tax on intellectual property would probably be an upwards transfer of ownership of intellectual property, from people who can't afford to pay taxes on whatever those 100,000x more wealthy are willing to pay.

A Harberger tax might work well in economist-land, where any discrepancy between what wealth I could extract from my property and what wealth I actually extract from it represents an inefficiency that can be addressed by a transfer of ownership at market value at no inconvenience to the original owner. In reality, there are many other reasons than market value that I might hold onto intellectual property.