Technically a little bit of value is lost, as the bar was both gold and B&C's certification of the amount and purity of the gold. That certification has real value in the market, and that value was destroyed in the crushing; however, without a doubt that lump is going straight back to B&C to be melted down and recast, which they will regard as a very cheap process. The cost to them of casting 1kg of gold twice is super low, and far less than the advertising they got by splashing their logo all over this kid's 10-million-view youtube video. Did you know off the top of your head the names of any gold-bullion-casting companies before watching this video? Exactly.