My gut says that not taxing "tips" is only going to embolden companies looking to move line item payouts, and force more people to work for minimum wage.
You'll see a massive wave of previously non-tip jobs turn into tipped jobs, which only benefits the employer.
Yep. We've already seen a massive push of POS that prompt you for a % based tip... Testing 20% as minimum in some cases. As tip fatigue sets in, more and more places are going to find that fewer and fewer people are tipping.