Hristo Piyankov’s FinDaS review, labelled January2026 and already catalogued as SRC-AT-043, identifies owner-or-factory authority and the absence of a decreasing-only enforcement check in the Base tax setter. These observations predate this extension.The article supplies a month-level publication label, not an exact January day. Earlier commentary is attribution evidence; current executable behavior is supported separately by the reproduced implementation and read-only checks.TIBBIR UNIVERSE THIS IS TIBBIR How to get TIBBIR Ribbit in numbers Connected clues Account archive Bridge & contracts On-chain research Connections Community The story Reading room Network map Timeline Findings Source library Conversations People & companies Open questions Export & reuse