Since we're talking Hashfast here, payment choice is bitcoin or bank wire only. Spending more bitcoin to mine less later is stupid. Buying miners because you can't buy BTC ... with the money you have in your bank is ... also stupid.
what if someone is spending someone else's money?? What if some kook in a halfass college blows 10% of their budget on 'math servers'?
what I have been beating around the bush is that the stakes are raised from the once cottage industry of bitcoin and now you got every walk of life bending rules to get a miner... do you think no one at all will claim their miners as business expenditures come tax time?
You may be right, i'm sure there are ways to make money by losing money (think The Producers & the endless possible petty financial crime).
I don't see this as a particularly clever option, though. It seems much simper to start a shell named "TLA, inc." & order 11076.27b rtng gateway demultipexers than send direct bank wires to a company named HashFast for Baby Jets.
The later would probably raise a few more eyebrows come audit time.
But you're right, it's possible.