Holy cow! Thank you for such a comprehensive comparison. I wanted to provide some additional info as well as a little bit of correction based on my own experience. I used to be on gumroad, migrated to payhip, and then subsequently reached out to payhip's support team after danny's post on another separate thread and I thought I'd share:
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Migration from other platforms: Payhip does offer help with moving product listings over from Gumroad. In my case, they used my Gumroad store URL to recreate the listings on Payhip for free. My understanding is that they copied the text and images from the public pages. You still need to upload the actual product files yourself so this isn’t a full account migration with customers & order data. They actually even offered to "fully furnish" my store too (for free), but I decided to do that myself
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Sales taxes: I am aware that Payhip automatically collects and remits sales tax/VAT for the US, Canada, UK and EU as a marketplace facilitator (not MOR). Outside those regions, you’d need to work out your obligations and handle any required collection and remittance yourself. You can configure custom tax rates in your payhip dashboard, but that doesn’t take care of registration or filing for you.
Is this set up accountant-proofed? Yes, but I’m in Canada so I can't speak for other countries. I’ve checked my own setup with my accountant, everything is a okay.
I’ve only opened my store to the US, Canada, UK and EU so far, so the payhip automatic tax handling coverage hasn’t been an issue for me yet. But Danny's point about 15% of sales coming from elsewhere definitely makes me curious about what I might be missing xD I would love some extra $$$$ and I'm looking to see if I can just open up a few extra countries with my current set up so I don't have to do a full migration elsewhere -
Marketplace facilitator vs MOR: If you're like me and your head is spinning with all these jargons, I also asked Payhip’s support team about the tradeoffs between their setup and an MoR. Obviously their answer would be biased, but here's what they said: An MOR handling refunds and disputes doesn’t necessarily mean the seller avoids all the costs. You'd still to check each provider’s refund fees, chargeback terms, payout schedule and reserve policy.
My personal finding on this is that: e.g. Gumroad has a $100 minimum payout balance. This is likely because they are an MoR and need to cover their sellers' refunds and chargebacks when they happen. I also noticed that Paddle also has a minimum payout of $100 and the payouts aren't instant either i.e. only on the 2nd and 15th of every month -
Lemon Squeezy: I agree. I think this company is being phased out. I have been following with them when I was first looking to move away from gumroad and their Twitter/X account is filled with only motivational quotes for YEARS now xD I don't see any notable new features at all since the acquisition. That's definitely not a good sign. I would AVOID!
You’ve got me curious about Polar and Moonbase now. Would be interested to hear how the actual checkout and customer experience compares once you’ve tried them. Please update 
but maybe I should also consider other countries in case they can provide substantial revenue.