What is income? Like anyone can even know that.
You ever watch someone on social media do an "unboxing" of all the PR packages they received that week? Guess what that all is to them? Income. Yep - the Fair Market Value of all the products received should be included as income when they file taxes.
"But that's just a gift they shouldn't have to claim income on that!" But it's not a gift - the courts have rules that something is only considered a gift when it's given with "detached and disinterested generosity." Company's send gifts to influencers in hopes they will talk about the products to their followers. I know I don't have random golf clubs and clothes show up in my mail from these companies because I don't have any marketing value to them.
Ultimately this is a cheap-marketing ploy by these giant corporations to buy-off influencers at bargain-prices. It's much most cost-effective for a make-up company to send an influencer golf balls that cost $5 to manufacture in hopes they discuss it on their channel, than it is to pay them $1,000 to do a sponsored post.