Like the science says, energy can not be created nor destroy but can be transfer into another form of energy, great to see what Canadian plans are on heat from Bitcoin mining machine.. the question is, who get paid? The miner that release the heat to the environment, those that convert the heat for use or the government since the bill of generating that heat had been paid for?
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The answer lies on whether the miners are initially making use of the heat before now. Secondly since the government have plans for the heat, they can come to an agreement with the miners on possibly discount on taxation just to use their waste heat. The government will be the ones to pay for the heat transfer. The law of thermodynamics will be applied just as you said to ensure that energy won't be lost but changed to a firm conducive for the environment.
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