I have a problem with the entire "situation" here. Artists sign contracts with record labels and producers to distribute, market and develop their talent, in the hope of increasing sales. The Artist signs over certain rights as part of this contract. if the record label decides that the contract with a distribution outlet such as Apple is what is in their (and their client's best interest) it is most likely not within the rights of the client to deny that. Record labels could have forced (negotiated) Apple to pay for the 3 month trial, they didn't. Apple could have reduced the length of the trial, they didn't. So even if all parties are not "happy" about it that is what they all agreed to do.
If you are an indie artist on a label and have to eat the streams on the 3 month trial, I feel for you. However you legally agreed to it either by proxy with your record label or directly by allowing Apple to distribute your music. You could ask your label to opt out, let me know how that goes.
As for Taylor's decision to not provide her album for the new streaming service. Good for her, however if she thinks it is going to make one iota of difference she is sorely mistaken. She is one of the fortunate artists that most people that want to listen to her album actually BUY it. And unfortunately in the long run, it will only hurt the indie artists if they choose to try to withhold their product from the largest distribution system in the world.
For all "media" distribution entities. Music, Movies, Television, Books, Software, ETC all "data" based intellectual property. The future is for massive libraries of this information to exist and subscribers to "buy in" for access. The revolution is slow, the legal issues are extensive, but in the long run it is where all end customer consumable IP will end up.