One could also think of it as capital gains, since it grows in value when people "invest" in it. Nintendo's lawyers may claim that because of that it should not be considered an income but an "asset" that they can take in its entirety to cover some of the debt.

Then again - if that GoFundMe can actually cover the entire fine, that could turn out to be a good thing. Yes, we'll be giving money to Nintendo, but Nintendo does not really need that money. What they want is to ruin that man's life in order to send a message. If the public can un-ruin that life, that would send an opposite message - and a signal backed by money, too.