Good question, why would anyone want to invest in mining hardware from now on forward? OK, some are just stupid, others may think it's fun (is it?), and the kiddies think it does not matter with something like "free energy" (THERE IS NO FREE ENERGY) in mind.
While I agree there is no "free" energy, there are a number of apartment complexes (not dormitories) where electricity is included in the rent. So while I consider the energy "free" from an ROI perspective, I still count it as part of my mining expenses from a tax perspective.