We're becoming a merchant of record

Interesting! Wonder how it will impact sales.

There's a lot of administrative and operational shit that you'll now have to handle internally at Gumroad, but the only thing that really matters is how noticeable the user experience changes are for customers — presumably things like 1) reduced administrative burden for e.g. tax calculations and compliance issues etc and 2) Gumroad itself will handle disputes rather than sellers. Oh, and also 3) will there now be higher fees given that Gumroad has to manage more administrative overhead?