Eliminating the risk part, the other issue with PayPal now for US people is the taxes.

PayPal is now forced to issue tax forms if you receive more then $600 a year in total. If you only get as F&F you can 'explain it away' as getting paid back for things. However, getting it as G&S there is no possibility of not paying taxes on it unless you have a way of writing it off.

Just saying....

-Dave