Y'all get real special about the tax thing. In the world where the IRS even bothers to investigate him, its really fucking easy for him to write off gatcha spending as a business expense. You are allowed to deduct for unreleased or even failed projects, it wouldnt be hard to claim WWE or any of the past gatcha games is either case.
And honestly its good that the gov is so lenient with bankruptcies and tax breaks. You just have to accept that fat, unrepentant murderers like DSP get to take advantage of it.