Assuming it’s like the others then I believe they will treat it as an investment loss which allows them to take some percentage of the loss as a tax deduction.
I don’t know how the law works but suspect it makes an eventual return to any form of media unlikely.
No, it’s not possible unless the heat is being transferred outside of Earth and that requires a ton of energy. Also Kyle Hill did a video where he did the math and the cube required would be over 30 km^3