After seeing the above videos from Wilma, I think I've got the idea. It's mostly a matter of optionality. They could do the mining and beneficiation of the ore in order to sell it and got the cash flow but this would mean a big loss from the 20%+ export tax plus a much lower price of not turning this concentrate into a nickel sulphide which is a direct battery metal that offers a big price premium.
Thanks for the previous answers as well guys!
Sleeping Beauty ASX BSX, page-215
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