If they have ads or are Twitch partners you can assume that they have setup small businesses, once your earn money on your content you have to pay taxes. This is easiest with a small business. Depending on country the setup can differ of course. But you can easily assume that most Youtubers are running businesses. Also stop downplaying the effort of Youtubers, it's hard work to be able to make a living off Youtube.
And as a side note, if the game was "complete" when people started streaming it then surely it would have been "complete" when we stared streaming World War Wednesday last year.
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