Why? A material change was made to the item after the point of import. This would be like taxing a timber importer as though they were importing furniture.

Bandcamp link here - one of my all-time favourite VG soundtracks. Never heard anything like it before or since!

“Critically panned” means to receive a poor critical response. I tried looking for the etymology, but couldn’t find anything convincing… It seems to have started as something to do with panning for gold (i.e. using a literal pan to sift through dirt looking for gold flakes), but I can’t see where that shifted from “looking for small bits of good in mostly dirt” to “this straight up sucks”.