I've got people on my flist in several different countries, some of which air seasons a year or more later than we tend to get them here, and not all of them have the means to download eps. I don't consider it an unreasonable amount of effort (obviously) to cut-tag stuff, so I do it. I wouldn't tell anyone else they had to cut-tag for, say S4 of QaF, which I've just seen this week, but if it's aired in the past year or two, I'd rather cut-tag than risk spoiling someone's experience. I know if it's been a long time people are likely to have already been spoiled by someone else -- doesn't mean I have to the someone else. I feel better knowing I'm lessening my chances of ruining someone's surprise, so I suppose I'm doing it for me as much as for the nebulous "them."