Allow me. I get stock from my company. Here's how it works.
On the day the RSUs vest, they are assessed as income and taxed as such. The price at that time becomes the basis for any selling in the future.
If someone is awarded free trading shares then upon the award the same taxation scheme is executed.
In the field of psychology, the Dunning–Kruger effect is a cognitive bias wherein people of low ability suffer from illusory superiority, mistakenly assessing their cognitive ability as greater than it is. The cognitive bias of illusory superiority