Why is alpaca farming such a good tax benefit?

Let me explain my question: Lets say I put $60,000 into alpaca farming, I realize I get to deduct that $60,000 off other income and so save roughly $20,000 on income taxes but then I have to sell my alpacas or the wool for at least $40,000 to just break even. That doesn't take into account the time value of my money or any personal labor devoted to the enterprise. I don't think alpaca wool is that valuable is it? Everyone says it is a great way to make money because of the tax write offs but I don't see it....