Why would people want to Own an NFT like cryptopunk?

Early minted NFTs have become more valuable, and are increasing in value, due to the appreciation of the coins they have been paid with.

CryptoPunks were one of the earliest made NFTs on the market.
They were made when Ethereum was worth but a few dollars.

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Due to appreciation of Ethereum have these Cryptopunks become much more valuable and more in demand. Furthermore is there no legal framework surrounding NFTs in order to leverage taxes. They are valuable assets carrying high value entirely tax-free.