Are film studios valued less after a blockbuster? And yet, almost every US movie, good or not has a company set up for it and that company spends cash and gets

Are film studios valued less after a blockbuster? And yet, almost every US movie, good or not has a company set up for it and that company spends cash and gets closed down after filming ends. So they cannot be sued and the studios cannot be sued. It's a good old US tradition.