Why not distribute it amongst the current players in proportion to their staked SPS? This seems like it would do more good for community moral and incentivize people to stake their SPS over the next two months than just to arbitrarily decide it should go to the DAO.
At the very least, it should be burned. That would also help community moral (as their SPS is worth a bit more in that scenario).
To reference Yabapmatt's reply below. If the SPS is returned to the DAO, it can certainly do whatever the community wants with the funds after that. If you want these funds, or any DAO funds, put to a use then a proposal can be made to do just that - be it distribute them to current holders, used to fund some other project, or be burnt.
I think it's a fair argument that the unclaimed SPS could be considered burned, but I feel it is better that it simply be returned to the DAO and then a separate determination can be made of what the community wants done with it.