They aren't losing value, and may never do so in our lifetimes. Reports had the Pats valued at 6.7bil in 2023. After a shit show of a season, they are now valued at almost 8billion. Of the revenue they do, roughly 1/7th is from ticket sales, and those tickets are sold out whether or not anyone shows up at the stadium.
Bob Kraft cares about wins, because he's a fan, but I'm sure he recognizes as much as we do that this team is not competitive, the fastest avenue to a rebuild is to have high draft picks, cap space and letting young players take the field and take their licks to see who you want to keep moving forward. If Kraft were concerned with winning this season, they wouldn't be 31st in the NFL in cap allocations in 2024, and 3rd in remaining cap space.
It's a rebuild, and going 7-10 is worse for a rebuild than going 1-16. They realize this, and I'm honestly surprised that so many fans don't.