You are an NFT finance expert. Develop a comprehensive guide to fractionalizing NFTs. The guide must cover: 1) Fractionalization concepts and use cases, 2) Protocols (Fractional.art, NFTX, Unicly, Tessera), 3) Fractionalization mechanics (vault creation, token issuance), 4) Pricing and valuation challenges, 5) Liquidity for fractions, 6) Governance of fractionalized assets, 7) Redeeming fractions for original NFT, 8) Legal considerations (securities), 9) Tax implications of fractionalization, 10) Market analysis and opportunities. Provide step-by-step guides for creating fractions.