VAT is not an issue for the original unit, because there is none in a loan. It might be however, for the credit. Nonetheless, I think that – again – some people @Apple were not really thinking about this. While not a huge issue, another missed opportunity in a minor matter.
People who try to keep the unit are utterly stupid: No matter how much of a collectors item it might become, this is still Apple‘s unit. Nobody but Apple can own this legally, and they will send law enforcement for anybody who tries to sell one. And of course they will end your developer contract long before that.
People who try to keep the unit are utterly stupid: No matter how much of a collectors item it might become, this is still Apple‘s unit. Nobody but Apple can own this legally, and they will send law enforcement for anybody who tries to sell one. And of course they will end your developer contract long before that.