Earlier quoted context omitted.
Curtailment is never a bad investment. If anything it’s fantastic for wind investors. Someone is paying you twice for not using your assets. You get all the revenue, and have zero wear and tear on your equipment. In an extreme scenario you could even be paid for not turning on non-functional equipment. What a fantastic deal.
Generally outages, deratings, and unavailable equipment have to be reported to the system operator. Not doing so and then claiming for lost revenue from broken equipment due to curtailment would be fraud.
With regards to fraud, doing this deliberately would be fraud (but good luck proving it). Building the equipment and then failing to maintain it, and failing to test it, that’s just bad management…