If you don't find value with your ETH anymore, then why don't you dispose it instead? If I were in your shoes, I think I would do just that. After all, you're claiming that you are in transition to becoming a Bitcoin maxi. And that option would be less risky on your part. You can completely avoid a possible liquidation of your funds in case the price of ETH falls down. Moreover, instead of getting only a portion of the full value of your ETH by taking a loan against it, you can get 100% of it by selling.

Yeah I think it might be an idea to take a loan out to avoid the tax (if that's what you're wanting to do).

I've used defi platforms to lend funds before and take out loans - the interest is cheap but transaction fees aren't on eths main chain (there may be ways around using weth).

Make sure you do your own research on where you plan to invest and take out your loan with enough funds or a plan for what happens if it gets liquidated (if it does, you probably then become liable for gains tax).

I think:
You can borrow up to 80% of loan value (most defi platforms recommend 80% of 80% though) and will then be liquidated if the borrowed to collateral ratio falls below 90-95%.

Taking a loan for any investment always a bad idea, there's no guarantee your investment always increase and cover up the interest loan based on your math. Instead you just taking double risk or losing money on your investment and also taking risk to pay interest when you're rekt.

You fund to a Bitcoin mining rigs or cloud mining? If you fund a cloud mining you'll get scammed. However you should understand how Bitcoin mining work and how to taking care the mining rigs, not only rely to other people with your money.