CSAM is not the same as tax evasion. There is such a concept in law called malum prohibitum and malum in se.

Malum in se refers to actions that are inherently evil or morally wrong in themselves, such as murder or arson, while malum prohibitum describes actions that are illegal only because a law prohibits them, not because they are inherently immoral, like jaywalking or certain regulatory violations. The key difference is whether the wrongful nature of the act is intrinsic and universally understood (malum in se) or created by a specific statute for public policy reasons (malum prohibitum).

Child abuse is bad in itself and everyone knows this, but people don't particularly care about regulatory misdemeanours, so even if the government can go after you (unless the number of people to go after is too high, we're not talking about Al Capone here) they are not going to be able to whip the electorate into a fever of moral indignation because you didn't pay CGT on the bitcoin you used to buy coffee.

But CSAM embedded in the transaction and relayed directly in full by nodes is an entirely different matter. The transaction itself and data storage are the criminal acts, they are not neutral vehicles for potentially criminal activities. Its the difference between passing money from one person to another but inadvertently helping someone to pay someone else to commit murder, and passing a banknote with a message in plain text that the receiver should murder someone.

The illegal and immoral content is on your machine, the medium of exchange is no longer neutral.

56 bites of JSON is simply not the same thing as 56kb of CSAM. Bad people who want to use a medium to transmit 56kb of CSAM will always outbid ordinary transactions, even of far higher value, because propagating that content is intentionally extremely difficult to do.

This is not what this argument is about:

{
"p": "brc-20",
"op": "mint",
"tick": "BTCBTC",
"amt": "10000000"
}