Actually there are two places I see similar dynamics:

1. Lightning network inbound liquidity is valuable. So you have to pay for it some fee/interest rate in marketplaces like magma, loop etc.

2. There is Sovryn running on RBTC. it allows taking 0% loans against Bitcoin. As risky as any other defi, it allows tax-free liquidity without selling Bitcoin. This is similar to how billionaires take a loan against their company stocks and avoid taxes.