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They are quite entitled to!
However, the sanctions and other disadvantages of doing so outweigh the benefits (combined with the benefits of not doing so), so they don't.
No different from any other Company in that regard!
@LPP. Slightly different from the Portsmouth (2) , Southampton and Leeds (and probably other) episodes in that those clubs went into Administration but, unlike Rangers, were not Liquidated. Hearts of Mid Lithuania is currently in Administration but hoping to avoid liquidation. How anyone sees 'The Rangers Football Club' in relation to 'Rangers Football Club' very probably depends on whether they were a Rangers supporter in the first place! I believe all the assets of Rangers were bought by the Newco.
I believe all those assets were indeed bought by the new company and the Football Club and its history were one of those assets so still exist
If the SFA see it as the same club and the SPL see it as the same club then it appears its the same club