It's just an example. Another is paint. The rule is close to but not exactly "if it lasts more than a year it has to be depreciated instead of expensed."

The book value of the k8s work could be completely expensed as soon as it is replaced.

Also, your belief that "software is a liability" is irrelevant. What matters is that tax law calls software an asset (as does most everyone else, even ones who fundamentally understand it).