I firmly believe that anything "written off" in that manner - this includes movies, too, in particular - should have to be released into the public domain as part of that process.

Any business that's paying less taxes is harming the public good; we should at least benefit in some small way from that.

How does community-run servers prevent them from writing off their losses?

You've said something with such absolute certainty that is not making sense to me.

Now I'm not versed in Japanese tax law, but Japan does follow International Financial Reporting Standards (IFRS). I'm also not versed in the capitalization of video game development expenses.

A business is going to write down their asset based on their ability to generate future revenue from it. With Concord dead on arrival, it would be fair to say that they would write down everything related to the individual game development. If they left any asset on the books it would be related to the IP/trademarks/copyrights/etc (maybe some transferrable technology if they are getting really specific).

I'm not able to make the connection between issuing takedowns on community servers/videos and the accounting write off of an impaired asset. Issuing takedowns seems more in line with IP protection.

A seller doesn’t get to walk in your home, hand you a check and take your couch. The same should not be allowed for digital goods. A voluntary refund should never revoke ownership rights. But we don’t actually have ownership rights any more, do we? Or any rights.

Sony has been shit for much longer than 20 years, kiddo.

It's interesting. I did a quick search, and couldn't quickly find many complaints about them before 2000, but technical people complained a lot about Sony products back then. The biggest complaint was that Sony did everything themselves. So, every component inside a piece of electronic equipment was made by Sony, and every time they could get away with it, it would have a custom footprint or custom specs, so that it was impossible to find replacement parts without getting them directly from Sony at huge markups.

I don’t even think they really hid it from the console space. Their entire PS3 launch was peak hubris. They just don’t step on rakes as much as Microsoft does, and Nintendo would shoot a litter of puppies if it helped them protect their IP rights, so they look better in comparison.

Marathon being brought back as a live servive extraction shooter/battle royale was an immediate turn off for me, personally.