When a data plate is created, a certain amount of tax has to be paid. Thus a business appeared, whereby a wreck was bought, the data plate and some serviceable components removed, and a new aircraft is built - it had to use a number of original components, and it saved a bucketload in taxes.
A friend bought one of these, a Canadian re-built AS350 which had been used for longlining, so it had to be re-created in the same style, with the pilot seat on the left and the throttle quadrant on the floor at the left door. He put a bench seat across the front and it was a handy 7-seater.