I don't see how it is beneficial to anyone (other than ASIC developers and energy companies) to build a tax paid to ASIC developers and energy companies into the protocol.
The energy expenditure anchors the money into the real world, making it a hard money like Gold, and it also facilitates decentralization.
Energy is naturally decentralized all over the world.
A "tax to energy companies" is a subsidy from the energy company's point of view. If you want more of something, subsidize it. A world with more energy is better than a world with less, as we're all in the process of relearning.
There is no evidence that the exchange value of any PoW coin has anything to do with the energy used to mint it. In fact we have counter evidence, for example that there are PoS coins that have value
