Raid rewards may be tied to gym strength and number of participants.Now that I've had a day to digest all this, there's one glaring problem that I can't wrap my head around and that's the coin payout structure.
What we know: defenders accumulate coins based on how long they are in a gym and you receive these coins when they are kicked out. The max is still 100 coins per day.
So there's 2 issues there. Inevitably, you'll have a situation where you'll get multiple defenders returned in a day. Their total coin value may be 150, but you're only going to get 100, wasting that other 50.
My second and larger issue is that ultimately, you want your defender to be kicked off, because that's how you cash out. Isn't that counter productive to the whole idea of defending? The goal should be to keep them there as long as possible, not "long enough" and then pray they're kicked out. This setup is going to encourage multi-accounting even more than before.
Niantic wants to discourage people from collecting their coins every day without doing anything on their part. It may reward multi-accounting, but I think they're hedging their bets on players giving up because of the multi-layered systems in place. They can't exactly prevent people from using multiple accounts. At the very least, spoofers in remote gyms have to beat their own gyms to be able to collect coins.