> It's actually implying a MTBF of over 5 years [...] Pretty sure that lines up with the depreciation period.

You're assuming this is normal, for the MTBF to line up with the depreciation schedule. But the MTBF of data center hardware is usually quite a bit longer than the depreciation schedule right? If I recall correctly, for servers it's typically double or triple, roughly. Maybe less for GPUs, I'm not directly familiar, but a quick web search suggests these periods shouldn't line up for GPUs either.