During the infamous "Queen's BIrthday" storm of 1994 a number of boats were abandoned. A couple were either scuttled or rammed deliberately by the rescuing ship. IIRC, ALL the remaining boats were either recovered or were washed up long afterwards, having survived one of the worst storms of the century on their own. The only one that was not accounted for was Quartermaster which was lost
with all hands.
The idea of leaving an AIS
transponder turned on and an anchor
light illuminated both will aid in avoiding a collision
with another vessel and aid in possible recovery. Seems like a pretty sound idea to me. I don't think there is much risk in the abandonment myself. Consider that there are hundreds, or possibly thousands of containers lost
every year. They are far harder to see than a yacht floating about, especially one that is lit, and yet there are rather few cases of boats hitting them (despite all the worry evidenced in these fora!).
I surely hope to never have to make that decision, but I suspect that I would tend to not scuttle under most circumstances.