The title company made it clear they did not dry close. 

So does being able to attach the site to infrastructure (wet and dry utilities) or to provide them (all or part) with on-site package plants.Along with soil conditions and. topography, zoning and density should also be among your major concerns.

If you want to build something nice, I wouldn’t recommend it as it should be dried before building and unless you are an experienced logger, it will take you 10 times as much time.

I believe the deductions on your equipment stem from the depreciation and from the consumption of fuel, repair parts, etc - in other words, these are things that lose some of their value with their use.The land is not deductible because it is classified as non-depreciable.

I think the main connection to COVID (and my initial angst) stemmed from the inability to evict due to non-payment through the COVID moretorium. 

They are soft and dry faster.

Change the locks, start your renovations while they are there, hang dry wall and sand it, notify all the neighbors to keep an eye out on the property and to call you if they see any issues, make sure the toilet flashes, sometimes something gets stuck in the vent line, like a bird or tennis ball that causes a problem, replace the water lines (this requires no water service until completion).Sell a "wolf ticket" meaning to sue them, or other threats... 

I am planning to retire in DR. I

It's very dry, but kind of cool, at least compared to California.

No money out of pocket and if something changes, they drop you, or whatever, like @Michael Baum suggests, you're high and dry either on the hook for a lease and/or left with a bunch of used furniture.