In my opinion, a much more likely scenario is that, at some heavily alcoholic/drug-fueled party, on some millionaires' yacht, just as a joke, it was sent a moment after the words "hold my beer".
Funny how business owners can't raise salaries but can spend millions of dollars in trash.
They just "burn" 26 BTC to get the attention of people towards the address and make us discuss something like this.
Sure, they want to get attention of people, otherwise, they would send those coins to me
have we also considered that it might be a mistake in transaction destination.
Do you really think that someone who managed to own 26 Bitcoin, is stupid enough to make such a mistake? That's not a mistake for sure.
If you ask me the only thing that worth discussing about this event (which is also neglected) is the fact that those attacking Bitcoin have a lot of money to waste, specially when we consider the links some users point out between the origin of these funds and the ongoing attack against Bitcoin known as Ordinals.
By the way, this is not a wasted money. This accident gained attention, generated tons of media articles, tweets and shares. But why did sender spent a million dollar and not lower amount of money? Even 1 BTC would generate the similar attention.