Bitcoin is supposedly a commodity according to the gubmint, correct?

Game time:

Name for me a commodity that requires some inputs, some worky things happen, a commodity is created, a commodity is taxed because it now exists, a commodity is taxed because it was sold. Answer?

Now, name for me a commodity that requires some inputs, some worky things happen, a commodity is created, a commodity is taxed because it was sold. Answer?

++++++

Why the collective corporate mining industry hasn't realized this double taxation theft and resolved this through lawfare is preposterous to me. They could meaningful improve profitability through this one argument.