So, hypothetical, where in the seven seas would make a great site for such an artificial reef? And why?
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True, but you can't charge an admission fee to an artificial reef. The most cost-effective solution is probably to move her where she can be put on blocks (out of the water). She would not have to be made or maintained water-tight, moving her inland away from salt water would save a lot of money, and the real estate costs are less.
Edit: Sad to say it, but if she doesn't float she will probably be scrapped in place at a loss just to get the space back. Not much value in the wood.
The Calypso weighs a lot less than U-505 on display at the Museum of Science and Industry in Chicago.
Museum of Science and Industry | The Exhibit
There are a lot of Museums with larger ships out of the water, it is all a mater of desire, work and of course money. Considering the lack of interest up to this point, I don't hold out much hope for it being saved...