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> the maneuver is genuinely done for accounting / management / etc. reasons

What sort of reasons could those be? I don't see any reason for those types of maneuvers besides trying to sidestep some amount of liability.

If we frame it as a maneuver that's associated with / driven by a major liability, then that sort of begs the question.

However, generally, companies may spin brands off for reasons such as: https://www.finra.org/investors/insights/splitting-differenc...

Are these reasons sometimes convenient covers for what is really an attempt to avoid liability? Of course, and probably fairly often.