The Difference Between a Video Game and a Digital Asset

I feel like I haven't really been clarified or answered around whether or not something has a value and how you assess that value. And at what point it kind of crosses the line between being just a video game item to being like a digital asset? Even barter is supposed to be taxed right as a transaction, even if it's just barter between two things and doesn't have like a dollar denominated value. It just seems like a real can of worms for governments to dive into at this point.