In this section of the docs:
https://github.com/opentensor/developer-docs/blob/main/docs/subnets/create-a-subnet.md
In both Test Chain and Main Chain sections:
It is mentioned that the TAO is returned when a subnet is deregistered. However, a subnet cannot be deregistered in the first place (post dTAO), and second, the TAO is burned entirely and not returned.