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I assume someone somewhere decided that it was going to net a profit (after already sunk production costs and yet-to-be-spent promoting costs and other obligations) of less than $30 million.
So if given the choice between hoping it maybe makes $20-40 million in net profit vs a guaranteed $30 million as a tax write-off, that's easy math for the number crunchers.
I have no idea but they could also have decided they didn't want to spend to promote it. It costs a fortune in money up front to promote movies these days, even after the movie is 'in the can'. Money is getting more and more expensive with interest rates going up, so financing even promotional costs is more expensive.
Might it also be possible that they're trying this as a method of guerilla marketing? People get angry at the cancellation and spread the word, then they capitulate and uncancel it.
This is the third movie they've shelved in the last couple years, so seems unlikely (for context there have only been like 20 films ever shelved this late into production)
Something else to consider: Chip n Dale and the Tom and Jerry live action/CGI films didn't make a ton of money either.
Why risk it when the risk was already taken numerous times, hell throw the puppet homicide movie in there too, by other companies?