That's very often discussed on boards of every type and purpose.

What it comes down to, at least to me, is this.

When you pay a corkage fee, the waiter gets nothing of that unless you tip them. They may be doing just as much work as if you ordered a bottle of wine (which you would probably tip on without hesitating, and would be tipping on more than the corkage fee in most places), they are still bringing you glasses, still opening the wine, still pouring it, still icing it, etc.

If you tip on the price of wine when you order a bottle, why would you not tip on the corkage fee if you believe tips are service related? Other than not storing the bottle in their cellar, the service received is exactly the same (or should be)