I just hope when (if) the hype is over, we can repurpose the capacities for something useful (e.g. drug discovery etc.)
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If you destroy the GPU, you can write it off as a loss, which reduces your taxable income.
Its possible you could come out ahead by selling everything off, but then you'd have to pay expensive people to manage the sell off, logistics, etc. What a mess. Easier to just destroy everything and take the write-off.
Unless GPUs are like post-Covid used cars you're going to sell them at a loss which can be written off. Write-offs don't have to involve destroying the asset. I don't know where you got that idea.