It really only matters if coinbase customers sold their crypto to get back into fiat. As long as you keep you money in crypto you are good. At least right now they have no viable way of tracking every single transaction on these blockchains.
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I suspect you're right, but hard to know until more news comes out. According to the original IRS papers, anyone "transacting" more than $20k worth in a year was to have submitted, but I believe Coinbase should have sheared that down to the ones who cashed BTC out, as you say.
Not a big fan of Coinbase, but good on them to resist for a while.
Yea I have never used coinbase