From a tax accounting perspective any sold GPU will have to be reclaimed by IRS if you took an equipment deduction tax benefit. Best to run them down to the ground. Geez you small time miners are amatures.

If the market goes up. Not only you have to Roi on dollar amount. You must also roi on crypto coin amount if someone sold their coins to buy gear.

If dollar amount is roi but crypto coin amount did not roi then you lose bc of miss opportunity of just holding coin would have offered better gains.

This does not apply to him since he took a 16 percent loan as a hedge in case market goes up he keeps his coin gains but pays a 16 percent interest as insurance if market goes up.

If market goes down and stays bear longer like over a year than best if he did not take a loan and just sold to hard cash for hardware or just kept his cash to buy coins lower