Reference my previous posts – products that are dead need not die. If for whatever reason your product dies, please don’t bury it – give it back to your community. Open Source it. Let them give it a go. Perhaps they can make it viable – at least enough to keep the user base you developed happy. Nothing ticks a customer off like a program/site they love biting the dust.
There has to be some kind of tax incentive for doing this – if there isn’t, there should be.
But it’s not about the money – it’s about not abandoning your users. That’s just rude.