I don't see that it represents a "claim on the issuer" though. Although you could claim it as issued by the entropy of the universe in a double entry system...
You bitcoins are accepted because they are recognized by others to be part of a block originally mined by someone.
Really not that different from how money is "printed" by central banks these days (somebody presses the "generate €1.000.000" key and that updates a value in a DB).
Its not a liability of the miner though. I agree it is not much different from money printing, but there is still a balancing entry, so money is a liability of the central bank, although that is meaningless.
You bitcoins are accepted because they are recognized by others to be part of a block originally mined by someone.
Really not that different from how money is "printed" by central banks these days (somebody presses the "generate €1.000.000" key and that updates a value in a DB).