And nobody forced them to write it off on their taxes. That's the point. They chose to do that. If they had chosen to release the film instead of cancelling it, they could monetize it all they wanted. So you're arguing backwards by claiming that the result of their decision to cancel the film somehow caused their decision to cancel the film. It makes about as much sense as the joke about the guy who murdered his parents asking for leniency because he's an orphan.
Merely pointing it out is meaningless, though. I know it's their strategy, because I can read. The discussion has already gone well beyond that. Discussing things is not merely about stating what they are, it's about evaluating what they mean and what we think and feel about them.