I kind of agree, but I still think lots aren't reporting at all.  I called my accountant ahead of time and he said that unless they send out official 1099s from an exchange he wouldn't worry about it (as if it were a joke to file).  I then explained that I did receive a 1099 (from one exchange) and had a compiled a 319 page 8949 using API software and bottom line figures  (which had a few missing cost basis items from a DEX and a wallet but whatever, I may have overpaid a couple of hundred dollars).  The perception is, right or wrong, that people will continue getting away with it.  I'm more afraid of getting future audits years from now over getting caught currently if I didn't file.  I also feel like because of the things I've read online, his reaction, and the sheer amount of effort it takes to even create these forms.. that most people won't know it is required, refuse to do it, or won't know how to with no one to approach including most accountants.  The timing though does line up with your statement though because I just today wrote a check for the amount of taxes I owed.. and even though I think the number of people who waited til today or Tuesday is in the minority..  I am one of them so my logic may be flawed.  

Like to like transactions are a taxable event in the US.. if you trade Bitcoin to Ethereum even, that event is the same as cashing out and is a taxable event.  How to do it is very annoying, you'd either have to record every trade throughout the year on a spreadsheet that tracked the value in USD of both coins at the time of the event or you'd have to use API linked software like bitcoin.tax and pay for it.  It has options in the software to remove like-kind trades if you think you can get away with it, but I think your argument here woulnd't stand up very well with being audited.. the problem with being audited is you'll assume no cost basis.. so you'll be taxed as if you had no buy in price, which can really hurt you if you have a large portfolio, along with some sort of penalty up front for not filing.  I'd say the risk of audit this year whether you file or not file is pretty low (unless coinbase sent you a 1099k) but as the years go on it'll become more and more likely.  I'd rather just pay and be able to sleep at night, but having to pay extra money to end up paying more to file to pay more on taxes is kind of a lame scenario.. but it is what it is.