In your blog post, you argue that since the two terms result in (mostly) the same output/outcome, the two terms are synonymous. However, according to FSF's open-source/free-software overlap diagram [1], tivoized programs are open source but nonfree, meaning that there is a difference between the outcome of the two terms.
More importantly, that difference is actually a big reflection of the underlying philosophy between the two terms. Free software is about maintaining the Four Freedoms (making tivoization a damaging loophole in the GPL), while open source is about arguing that the bazaar model is superior technically in order to sell it to business (and therefore tivoization is actually a plus to them). I believe this difference in intent should be noteworthy to the IRS in terms of evaluating whether a company is creating a nonprofit for tax-free software development as a form of corporate welfare.
More importantly, that difference is actually a big reflection of the underlying philosophy between the two terms. Free software is about maintaining the Four Freedoms (making tivoization a damaging loophole in the GPL), while open source is about arguing that the bazaar model is superior technically in order to sell it to business (and therefore tivoization is actually a plus to them). I believe this difference in intent should be noteworthy to the IRS in terms of evaluating whether a company is creating a nonprofit for tax-free software development as a form of corporate welfare.
[1]: https://www.gnu.org/philosophy/free-open-overlap.html