I don’t know why you brought up hookers, or why you dismiss the servers themselves but the local establishments that hire your bookkeeping are not national and do not encompass the wide world of tip based work.
I just condensed it into hookers for brevity and clarity.
And no my local joints are not nationwide and you are right that they do not not represent the nation as a whole. Because the wages here are below the national average. And yet, still they have to pay decent wages to attract waitstaff.
So taxes on tips or not, they will still be paying FICA taxes so you can rest your worries on that score.