The seller's main utility in selling is to realize the losses for tax purposes. The buyer isn't buying for tax offsets. They're buying at deep discounts becau

The seller's main utility in selling is to realize the losses for tax purposes. The buyer isn't buying for tax offsets. They're buying at deep discounts because they're often the only bidder and the hope that they occasionally find themselves taking on some asset for which the sellers have vastly underestimated the value (such as some obscure patent).