Then, the payor has another month (until the end of February) to send all of its 1099s to the IRS. This one month lag means that ifyoureceive a 1099 you know is wrong, there may be time to correct it before the IRS receives a copy.
There is one upshot to podcast sharing, though: ifyoureceive an audio podcast from a friend it won't be three-play DRMed the way shared songs are. (Say, do we smell some tracks-shared-as-podcast hacks coming on?) But there's a pretty big downside to podcast sharing, too.