"I further made the point, that if a player (not casino) wins money in a tournament, even a small amount, he is still bound to report the net increase in wealth (regardless of whether the casino is obligated to report the win or not)."

I would not pretend to answer for Jimbo.
I agree with you.
I think I might have hijacked the original thread by bringing up the BCA. I think I did not read the question right. Or did not take the time to think about what exactly the question was.

The BCA is a different animal.