The IRS estimates cash tips and the servers are liable. That means if you work in a dive down the block from a 5 star your taxrate on cashtips is disproportional; unfair.
Secondly, as we move to a digital world the servers are getting squeezed. They know exactly what we are getting on about. Soon we will begin subtly educating customers.
Finally, most people do not agree with the "mandate" and are no longer fooled by Obama's charisma...