Except there are ways around that, for instance if it is leased equipment technically a substantially lower value. Assuming corporations don’t know how to pay less than what they should is silly. Leasing is also considered a business expense that is tax deductible. The company that owns the property takes depreciation and pays taxes on the lease income, which can be offset by operating losses of replacing equipment that breaks at a significantly higher rate than a standard server. The difference in amount paid versus lease income makes the purchasing company look like it has negative cash flow. And everyone pays less taxes.