One thing I would agree with Greenberg on is his apparent belief that the collectives should be outlawed, and only fair market, above-board ("real") NIL allowed.
In a way the IRS agrees with you.
“IRS Says Donations Made to Nonprofit NIL Collectives Are Not Tax Exempt”
“According to a memo released from the office of the IRS Chief Counsel, donations made to nonprofit NIL collectives “are not tax exempt” because the benefits they provide college athletes are “not incidental both qualitatively and quantitatively to any exempt purpose.”
LINK