I think there’s no special guidance, because it’s the same as for every other release: if you know when and where the bootleg was released, then this can be added as the release date and country. If this information is not known (as is the case more often for bootlegs than for official releases, in my experience), the fields should be left blank. The recording date / country should not be used as an alternative. (For dates, this is written explicitly in style at Style / Release - MusicBrainz)
It depends on the era of the bootleg, and the medium.
Never put the concert date as the release date. Unless it is one of those very few official CDs from artists like the Pixies and Peter Gabriel which were recorded and sold at the gig.
I have some digital bootlegs that did get out on a forum two or three days after a gig. But that is rare. Those can be dated by the date it appeared on the forum.
Availability is the key. Once the gig is available to download or buy, that is the release date. Country would then be either the country of the forum, or Worldwide.
A year can sometimes be as close as you can get which may be in the readme file. Or even the file dates of the files can be an (unreliable) hint.
Physical media like CDs and Tapes are treated like a normal CD release so will have a country and date as usual.
If you find a digital media version of a CD on a torrent, then you add that as the original CD it was and not the digital media it has become. It is a CD ripped by someone and made available. Due to the re-issue of bootlegs like this it is easy to not actually have many accurate dates.