"we can assume that Bitcoin address is under control of Satoshi.
https://blockchain.info/address/1A1zP1eP5QGefi2DMPTfTL5SLmv7DivfNaSo in case you want to Tip Satoshi, you can send coins to him on that address."
You only assumed that this address is in control of Satoshi. Do you have any proof of that? Maybe (s)he has lost the key by now. There has not been a single spent from that address.
Don't encourage users to throw bitcoins into a possible black-hole. If you are sure Satoshi is still controlling the address (possibly by spending them) then it makes sense.
While I do agree 50 btc of that first block will never spend, there is no point in assuming that, that particular address is not controlled by satoshi. In fact I can assume that is the only address I can safely connect with satoshi.
As far as tip concerns, ok please do not tip him on that address :-D
Cheers