Tax write off means that the product is 100% disposable and cannot be duplicated, playable or usable in any tangible way since the corporation is declaring it an absolute loss.

It’s why BatGirl was scrapped but could never be released and also why Coyote vs. Acme initially was going to suffer the same fate before ketchup studios (day the earth blew up…which was almost a tax write off as well) bought the rights to it