If this passes, there should be a follow up proposal covering what to do with the SPS. Then we could at least vote on burning it or not. I do think burning it is the fairest way to deal with it since it is being taken from seemingly dead accounts anyways.

I disagree that it's theft. The problem is how do you really figure out why an account didn't claim it? There's no way to know if someone died or lost their keys so putting a time limit on accepting the air drop SPS is fair and not theft at all.