blackhatcoin has not idea what frangibility even means
even fiat is not fungible
just look at how they treat invested fiat(capgains) different to employment income or inheritance..
look how they treat lumps of $1000 different to lumps of $10,001 at the borders
bitcoin is treated differently eg spent with merchant vs deposited to cex
the issue is not bitcoin itself. its due to being declared a recognised currency in 2013