The local 'OF stardom' is currently technically breaking the law. This would legalize what they're doing and tax it as legal income. Worst case scenario, nobody registers their income, nothing happens. Best case scenario, a bunch of them will register their income because that means they can do their business 100% legally whereas before it was illegal anyway so why bother reporting it for taxes.

There's very little, if any, potential downside for making porn legal if it's already being produced and already available... like it is in most other countries. There's some potential upside, even though it remains to be seen how much will actually be realized. It's a nobrainer to do this IMO.

Most countries tax income regardless of source so moving abroad won't make your OF account untaxed magically. And hiding your income is always a risk in most countries, unless you have a day job or something to explain your ability to pay for your expenses.