If going afk or leaving value dormant for any length of time PLEX is the only investment.
PLEX although down 1/3rd to peak price is the only tangible asset. Plex is a promise by CCP to provide 30 day of server time which I think trumps any other game asset.
Plex is also the most likely asset to be provisioned for in your states IRL statutory law. Although as others will state this is likely Texas space law for most states. But some states do provision subscriptions & game assets. My opinion is that PLEX while CCP trades is a subscription, if CCP stops trading it will be returned at purchased $/£value IAW with English law, the server being in London & CCP trading in England.
I would apply to prevent books closing on CCP as a creditor with owed subscription until Plex subscription value is paid or fulfilled, ultimately I suspect the only descision makers view who would matter would be the receivers if CCP were determined to cease trade.
CCP accounts for PLEX in their IRL tax & financial reports. CCP clearly value plex with a real £$ value & devalue EVE accordingly to how much plex we have or server time they owe us.
Tl;DR, not keeping track of game changes convert non utilised assets to plex.