I think it’s like the arms race. If everyone agreed and started making PS4 graphic level games, and then one developer made a new age graphics game, the others will think damn we need to make our games look better or people won’t buy our games, and so on. As consumers, if someone marketed a GTA6 game as having vice city graphics, and there was another similar game but with new age graphics, many would choose the new one. So from both sides, it’s a vicious circle.
In most countries it’s the sale point which matters, not which state you reside in, for indirect tax. I would assume it’s the same in the US. For example if you’re on holiday in a different state or country, they wouldn’t charge what you’re charged back home.