FinCEN does not have the authority to regulate WoW gold, nor does it claim such authority.
Yes, it does. FinCEN's March guidance makes this clear.
World of Warcraft and Second Life, along with bitcoin, were also mentioned specifically in another report from the GAO.
When we enter a yes/no type of debate you go in with the serious handicap that you have no fucking clue what you're talking about.
Why do you feel so compelled to add this particular topic to the list of stuff you attempt to do without understanding? Isn't coding quite enough for one person?
It's hard to tell which item you are disputing, but if it's the claim that the GAO specifically mentioned WoW and Second Life as potentially taxable, it's apparently true. There is much discussion of it online.
Here's one link that includes an embedded link to the GAO document.
Weird stuff.