Snapchat was known for its unusual RSUs--they would evaporate in a set amount of time unless a liquidity event happened. Apparently, if there's what the IRS considers a substantial risk of loss, they're considered unvested and you don't have to pay taxes on them. It looks to me like the situation worked the same on the accounting side of things.
Can you go into more detail on this, or just provide a link/documentation so I can also look into it for our own startup? Sounds very cool/interesting.