Tax probably is a component to it, insurance being another. Like when they finished one of the mad max movies in the 80s and warner bros (or whoever) sent a lawyer to watch the cars get crushed in a compactor to ensure they were destroyed and no vicarious liability would go on them.
But regarding the alcohol, never underestimate the cunning when there is no electricity and the security cameras are off. Either they emptied the bottles into other containers and smashed the bottles, or refilled them with water or (if the windows went out) all of it just went down the river never to be seen again.
Not saying a lot of grog wasn't squashed, but I bet a lot of the expensive liqueurs and 20 year old scotch that went through the floods is still out there one way or another
