I find it much easier to think of the split in terms of stake instead of accounts. By definition, the steem blockchain was attacked (single entity controlling consensus). As has been written and spoken for years, the reaction to such an attack is to (re)move the stake used in the attack. Stake can be spread over many accounts for a single user. Thinking of which 'accounts' to airdrop or not is a little closer than thinking of people/users, but ultimately these things only make sense if we think of them in terms of stake