3) The law of unintended consequences. It wouldn't be a surprise if the IRS gets involved and forces the Ethereum Foundation to freeze the hacked coins until the hacker pays capital gains. It's possible that many tax starved countries could also lay claim to this bounty. Through this mechanism alone, the hacker might never see their monies.
I like this bit. If He is a Chinese, or a West African, can he pay not capital gain tax? Is that gain an capital gain or income?