No one pays sticker price for the plane, so they didn't play close to $261M. The plane was purchased in 2002 as well (payments started before that), so again, not $261M due to 12 years of inflation. There is also the airframe depreciation. The frame had flown 53,471 hours [2] of a 60,000 [3] hour minimum design life. The plane was not in like new condition, so the replacement cost would be far lower. The airline's insurance company [4] also picks up the tab for most of this. Finally, the scrap value of a crushed airframe at the bottom of the pacific? $0.
Sure, closure and being able to say it wasn't MH or Boeing's fault is great, but not worth much more than the $100M already spent.
[1] http://time.com/3763541/germanwings-plane-crash-settlement
[2] https://en.wikipedia.org/wiki/Malaysia_Airlines_Flight_370#A...
[3] http://www.boeing.com/commercial/aeromagazine/aero_07/corros...
[4] https://en.wikipedia.org/wiki/Malaysia_Airlines_Flight_370#C...