This is just a shower thought regarding the BCH miner dev fund, but instead of orphaning blocks of miners that don't donate, an alternative would be to handicap these non-donating miners instead. This would be a less punitive action than orphaning non-donating blocks.
The shower thought idea is that for miners that donate, they have the same difficulty as usual. For miners that don't donate, their block is handicapped 12.5% making it more difficult for their block to be mined.
They would need to contribute more hashing power than other miners to overcome the handicap or just donate to be on an equal playing field of the rest of the miners who are donating.
In regards to the HK corporation, it needs to be abolished and replaced with a verified BCH address for each group for where the funds will go. So the 12.5% reward will be split evenly among the active BCH developer groups,.
This shower thought was originally posted to /r/btc and thanks to /u/Contrarian__ and others for helping to flesh it out.