Absolutely needs to be taken into account - this could be limited to one vote per address, and a minimum tip value or something. This would de-incentivise abuse because it could become pretty expensive... I'm not sure how we would do this, but perhaps something like KARMX's experimental gold-value-tied sidechain could be somewhere we take inspiration from? It could give a semblance of IRL stability to the tips given as well as discouraging satoshi-spamming...