FSD and other software upgrades follow the car. Cars can transfer owners just fine. If the car is wrecked and declared salvage, the software value is gone and only the parts can be used. If you rebuild the VIN you don’t magically get the software features back because in the Tesla DB it’s a salvaged car and they can’t (or won’t) be liable for it.
Because Tesla can’t (or won’t) be liable for those aspects in a post-salvage vehicle. I’m not saying it’s optimal. It would be nice of there was a way to re-certify a vehicle or something. But in lieu of that I think it makes sense for the liability of running e.g. FSD software to transfer to the people salvaging or to the final new owner by way of third party modification to enable it.