The gold re-evaluation thing as an accounting trick (without actually selling any), I saw it mentioned first just before Orange Man took office. I think it was Hayes's blog - one of my preferred sources for bitcoin relevant macro analysis - but I wouldn't bet my family jewels on that. At any rate, it's not a new idea, as it's been mentioned several times after Biden went to sleep.

Scientists Discover a Fungus That Produces Real Gold — And You Can Grow It at Home