clipped from: online.wsj.com   

A Crushing Issue:
How to Destroy
Brand-New Cars

Mazda Forced to Design
A 'Disassembly' Line
After Odd Sea Disaster

It all started about two years ago, when a ship carrying 4,703 shiny new Mazdas nearly sank in the Pacific. The freighter, the Cougar Ace, spent weeks bobbing on the high seas, listing at a severe 60-degree angle, before finally being righted.

The mishap created a dilemma: What to do with the cars? They had remained safely strapped down throughout the ordeal -- but no one knew for sure what damage, if any, might be caused by dangling cars at such a steep angle for so long.
[mazda]
Mazda saw no easy way to guard against these outcomes. So it decided to destroy approximately $100 million worth of factory-new automobiles.
So every steel-alloy wheel has to be sliced, every battery rendered inoperable, and every tire damaged beyond repair. All CD players must get smashed.