The fiduciary analogy goes further than most people realize. Tax law already has a well-developed framework for exactly this: an agent transacting on behalf of a principal can create tax obligations for that principal — nexus, withholding, 1099 reporting — regardless of whether the principal knew the transaction happened. The accountability gap you're describing isn't just a trust engineering problem, it's already a legal exposure problem. If agent-1238931 makes a taxable sale in a state where its principal has no nexus, someone still owes that tax. We haven't figured out who yet.