To me, I think the simple question is, what is a T206? If your answer is "whatever Burdick said" (which technically is correct) then Coupons are not and never will be. I certainly understand the arguments against inclusion but in my opinion, a T206 is as follows:
A card released during 1909-1911 by an ATC brand that shares the same artwork, design, production, and distribution methods.
In my mind, Coupon Type 1's clearly fit this description and should be considered as a part of this collective set, whatever you wish to call it. The only arguments against inclusion seem to be the thinner paper stock and the lack of series/number designation on the back. However there are other examples discussed above of widely accepted T206 brands which also feature variations in these things. The use of a different paper stock is irrelevant to me as even with a thinner stock, these cards still share the same artwork, design, production and distribution as all other T206 brands. There are many possible reasons a thinner stock may have been used...some already discussed and probably some that nobody has yet thought of.
I don't think we can compare the Coupon Type 2's and Type 3's as these were created after the ATC breakup by Liggett and Myers which was no longer an ATC brand. Though they share some similarities with the Type 1's and T206's, they do not meet the standard of the same artwork and design (and were released by what was then a different company) so should be considered an entirely separate set.
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