I’m not a tax attorney but companies have been destroying product for loss purposes for ages. Motorcycle companies crush inventory to take the losses. I’m sure

I’m not a tax attorney but companies have been destroying product for loss purposes for ages. Motorcycle companies crush inventory to take the losses. I’m sure any company with excess product does similar things. I’m guessing they do it because it gives them the best return. The IRS likely requires it to prevent the company from double dipping. With movies, I don’t even want to think what obligations trigger on “release”.