If you want to claim a "capital loss" on your 2021 tax return, the simplest and easiest way to do so is to sell your shares before the end of the year and, more importantly, to sell them BEFORE they become untradeable.
Today I was able to sell 2 lots of shares with 2 different brokerages. At Schwab, I was able to place a sell order "at the market". Those shares traded at $.0001; TDA would not accept an at the market order, only a limit order. So I placed a limit order to sell some shares at the same price through TDA. That is at a limit price of $.0001.
I wasn't going to play games and try to sell at a higher price. I was just happy that an MM was able to complete those trades for me.
IF I waited until I wasn't able to sell those shares (which may happen after DESTQ cancels their shares), then I would have to prove to the IRS that the shares were worthless. I don't know how easy or how difficult that might be, so I was happy to sell my shares at any price.
Below are a couple of links that explain somewhat how to claim a worthless stock tax deduction.
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