Can the reported income to the IRS be leveraged to benefit the investor when applying for a loan or refinancing?

By not taking a partial disposition deduction, you would be missing out on potential tax benefits associated with recognizing the loss on the disposed roof component.

The main benefit is continuing building that equity.

Hopefully your properties can benefit someone else. 

Before we explore this question, an important reminder: make sure that you can benefit from cost segregation, to begin with.

Long-term investments are more insulated from market fluctuations and provide more benefits over time, like debt paydown and appreciation  

The problem is that even people who are providing advice that may be contrary to their short term personal gain and focused on long term benefits MAY change direction over night if their personal situation - usually financial - changes.  

Duplexes: Single-family homes (SFHs) can appreciate faster in certain markets, but duplexes provide the benefit of immediate rental income from both units.

This is not for speculative investments based on capital gain but to benefit from rental income.

It will familiarize you with the basic terminology and benefits.