The concept of taking a finished game and hacking itto bits in order to milk more cash out of it does make you want to bang your head against a wall, and is a horribly greedy turn the industry has taken in recent years.
Bear in mind that mere deferral of a tax bill (as opposed to elimination of it) is worth only so much, and that this scheme would turnyour favorably taxed capital gains and dividends into highly taxed ordinary income.