@barnabe thanks for the reply and including the research as well, I will need some time to digest that so may change my mind after reading that. My immediate thought though is that I am not recommending always burning the priority fee, but only when transactions are reverted. It wouldn’t be rational to me that a user and block producer would conspire to settle a reverted transaction away from the protocol.
As for MEV-burn, whatever is burned due to a reverted txn shouldn’t be counted as MEV.