I have by no means been hanging on to every word Tom Phillips has said about his forthcoming "surprise." But I think I have a good knack for reading between the lines. So I thought I'd put my own speculation down in a public forum just in case I'm right.
I believe Tom has set out to show that the Apostles and possibly a fair number of General Authorities have committed tax fraud. I think when a leader reaches a certain level of stature in the church they are inducted into a good-ol-boy network where they look out for one another. One way this network keeps people "in" is by offering a substantial interest free loan that is completely forgiven at death. The terms of this loan are at the sole discretion of the church and can potentially become immediately payable the minute they become an apostate. This is probably intended to be money to set their minds at ease but it also operates as hush money.
The problem is, this can be construed as salary, for which none of them have rendered unto Caesar what is his. The matter is out of Tom's hands because he's waiting for the IRS to take action. They have what they need, they're just waiting for a moment when Obama needs a convenient distraction OR they aren't acting because they are worried it will look like some sort of political payback against Romney.
It will certainly hurt the church's reputation to have the top 15 lined up as tax cheats but it will hit hardest with the membership who will discover how these men are benefitting from the church slush fund.
Although it is certainly a possibility that your guess is right, I don't think it is!
or to post your own guesses.
My guess is that Tom will be providing some level of proof (or what he feels is proof) that there are many top level LDS leaders (GA's Apostles, etc) that do not believe (and have not believed) what they project to their LDS brethren as prophets, seers and revelators.
For some (many?) this 'surprise' will be received as no surprise at all. As a matter of fact, IMO, it will be exactly what some (many/most?) have expected all along. Ceeboo included!
And for those who live outside of the many layers of Mormonism (99.9% of the remaining human beings who walk this earth) this 'surprise' will be completely and entirely ignored with zero impact and/or meaning.