No they don’t. They sell the ability to display ads to users in a targeted fashion. The user data is how they do that and is their moat. Their entire market advantage is they don’t sell the data, instead you have to continually let them decide who sees your ads to leverage that data.
Google goes to great lengths to make sure only they have this data.
Writing off the full value allows you to deduct that value on your taxes. The actual money you save on your taxes is the value deducted multiplied by your tax rate. For NZXT this will likely be well south of 20%.
They would be better off just selling the inventory at discounts that will actually move it but won’t because it would cannibalize their new hardware sales. Overall they are just deeply mismanaged and chose to do something horribly immoral to try to get out of it.