What advantages can selling without financial gain bring?

The biggest advantage to selling w/o gain can only be for cashflow. Sometimes in business you need to get hold of cash quickly for something important and the only option (especially with the current banking stranglehold on lending) is to shift something at cost, or sometimes less than cost.

It could be the difference between going bust or staying afloat in these troubled times.

Assuming you have losses, you would get to enjoy the tax benefits of writing off these losses. As long as these assets aren't held in tax deferred instruments (IRAs/401ks/annuities etc) then you will get to deduct them on your taxes (and offset gains) and pay less taxes or get a refund.

You wouldn't pay any tax.

But you might lose money.