For federal income tax purposes, there is a distinction between "personal property" and "personal-use property" with the former being all-encompassing (only excluding real property) and the latter being somewhat of a term of art.
Personal property can be held for personal-use or for investment purposes (e.g., gold coins, rare stamps, works of art, et al). In this instance, @JS12881323432 would need to have purchased, and held, the GPUs for investment purposes (i.e., the hope that the units would appreciate in price) in order for a capital loss to be recognized.
