Spencer Johnson's "Who Moved My Cheese?" underpins the IBC's core: accepting change and "letting go." India's IBC enforces timely economic adjustment. However, stakeholders—government, promoters, creditors, and judiciary—persistently resist this discipline. This collective discomfort with loss fuels endless litigation, causing costly delays and destroying value. The system now prioritizes resolution over liquidation, misinterpreting liquidation as failure. This systemic unwillingness to let go prevents the IBC from achieving its purpose: efficient resource reallocation, becoming a collective denial of changed economic realities.