We don't know whether you could carry that loss forward because it is not clear at this point whether you have a realized loss. You did invest in the warrants, but the information you received from the brokerage firm seems to indicate that your warrants (maybe they were similar to compensatory warrants) were like an option in that they expired with neither a loss nor a gain. Thus, depending on the type of document you received from your firm, if you have a reporting requirement, you can report the warrant transaction on your return consistent with the information obtained from the firm.
As to what you own now, it is not clear to us whether the CUSIPs replace your original warrants or represent something else. It appears that you may still have the option to invest in a future SPAC, perhaps on terms consistent with the original warrants. Until there is a more definitive explanation as to what happened to the original warrants, it's not clear to us whether you have a realized loss.
@JP106
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