If a business invests in building an AI system, they now have an asset, and the value of the business reflects the fact the business owns that software asset now - if someone were to buy the business they would get the AI software and all its potential to monetize that asset in the future, so of course it has value.
If its value grows beyond the value the business originally invested to acquire it, it is quite literally a capital gain.
Why do you think Anthropic is worth $175-$350bn? Where did that capital value come from?
Honestly? Marketing and investment overreaction.
What is it capable of generating in real profits? Yet to be seen.
Yes, that’s how a software business works. The OP seemed to be talking about how we need to reform tax due to worker replacement. Everyone is talking past each other.