As I mentioned in a post recently, anyone who does dash cam reviews professionally on an ongoing basis is self employed and is running a business and therefore required to pay taxes on your income which includes monetization along with the fair market value of all the "free" cameras, battery packs, memory cards, CPLs, hardwire kits and other merch you receive, as payment-in-kind barter exchange is considered income by the IRS. So, at the same time, the cost of gasoline for driving around to record footage of a particualr dash cam is only a fraction of the value of the "free" camera it is a legitimate business expense and therefore is deductible from your income taxes.
Of course, many, many thousands of individuals these days are engaged in doing online promotional reviews and acting as online influencers most are not paying any taxes. I mention all this because I read recently how the IRS is beginning to crack down on this phenomenon, especially now that they have become aware of the magnitude of the amount of money they are owed. They have been hiring new agents. This should be of special concern to those who post their real name and precise location with all their videos, even in one's garage with exact GPS coordinates.
As for burning up gasoline driving around for the sole purpose of capturing dash cam footage, there's the question of one's carbon footprint for those who might be concerned with such matters, but that's another discussion.
