I don't know why you would want to go through that trouble. Nor does the staff at the revenue department. Just file where your money gets paid to.

You are still going to be charged dual pricing like a tourist and there is certainly no pathway to permanent residency or citizenship on the dtv.

Get an employer of record and switch to a non B visa or even BOI which gets you fast track. At least you can open a bank account, have a year long stay, and have a pathway to permanent residency and eventually citizenship.

Yes you have to have a bank account before you can file taxes. The idea is for them to see your money coming in

The best place to file is where you hold a bank account where your income is getting paid to.