An Bord Plranala will not consider it and the courts so far don't like entertaining it.Nice point in bold.
To the extent that depreciation is a charge for the consumption of the asset, at the end of the depreciation period i.e. at the end of the wind farm's useful life, it has no value, other than maybe that associated with the planning permissions and the enabling infrastructure.
Another significant consideration would be the clean-up cost, if it were found that this wind farm should not be there in the first place. Would an environment impact assessment make this type of finding?