I don't particularly like the idea of taking away something from an account that has 'earned' it. That said, It does make sense given that the burden of tracking this is on SPL at this point for these accounts.
I would be more in favor of just having all outstanding SPS auto-claimed and then that SPS can just stay in those likely dead accounts.
RE: SPS Governance Proposal - End SPS Airdrop Claims & Send Unclaimed SPS to DAO