That is a feature, not a bug. Risk-taking in "apparel, clothing, accessories and footwear" which results in wasted resources is not something to incentivise.
We wouldn’t have 99% of the technological advancements we’ve made without a fuckton of failure and waste.
The "fuckton of failure and waste" which has brought technological advancements to humanity didn't come from destroying unsold clothing, and the risks involved in actual technological advancements are orders of magnitude larger than the risk of not being able to destroy unsold consumer products without penalty.