Alan, I do agree that there is probably no perfect solution to all. However, I do think that the current
'accommodation' practice in the US is something that needs to cease.
With regards to your points, I think that if a manufacturer doesn't want to engage in a 'short term' loan scheme, well then they simply do not get a review.
If I remember, in the past there have been Co's that have refused to give reviewers gear... I think Jeff Rowland was one example of this. I do not see that this needs to adversely effect any manufacturer who deems this necessary. I also still fail to see why a reviewer cannot be done with a review in a short period of time, say three months (frankly I don't really see why a review cannot be completed in a few days at most, I mean does one really need to listen for hundreds of hours to form an informed opinion). In the event that something was amiss later, then simply putting the necessary systems into place to deal with these contingencies is really all that should be required, just IMHO.
BTW, I have a hard time believing that every reviewer cannot afford to pay for at least some good gear at retail.... I mean that is part of their cost of being in the business. Just like any other business, there are costs of transacting the every day mechanisms of one's business. I hate to say it, BUT if a reviewer cannot justify the cost of the basic gear for a general reference system then maybe they should be in a different line of work. Now I know this will probably not sit well with many on this forum, however, as Jtinn eloquently pointed out, it seems that these days everybody and his uncle is a 'reviewer'.
Lastly, regarding public perception, do you not think that the public would be more trusting of a fully transparent reviewing system without 'accommodations' than what is prevalent today