That’s pretty much the idea. If they say it’s bad enough to scrap and want society to relieve them of some taxes, then fair enough, but in return everyone gets to learn from the mistakes made.

I could imagine that royalties for any involved artists would need to be sorted out somehow. Howeveri guess once a rule like that exists it would simply become part of the overall negotiations how this would be handled in case a projects gets written off. Similar to how actors e.g. might get x amount of money if a movie goes straight to VOD rather than getting a full theatrical release.