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Thoughts on Post-Open Source?
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If companies are required to pay, then the software is not libre. I understand your intent, but this isn't a solution (even if it was, it would just mean that it would just be a tax for small companies, Meta and Alphabet aren't worrying about a tax), building a stronger community is.
Commercial software is not mutually exclusive with libre software, and things like copyleft exist to prevent companies from using libre software to create proprietary software.